05100

Mining of hard coal

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Mining of hard coal

Includes

underground or surface mining, including mining through liquefaction methods

Excludes

lignite mining, see 05200. peat digging, see 08921 and agglomeration of peat, see 08922. support activities for hard coal mining, see 09900. test drilling for coal mining, see 09900. coke ovens producing solid fuels, see 19100. manufacture of hard coal briquettes, see 19201. work performed to develop or prepare properties for coal mining, see 43124

Classification Path

Section
B-Mining and quarrying
Division
05-Mining of coal and lignite
Group
051-Mining of hard coal
Class
0510-Mining of hard coal
Current Item
05100-Mining of hard coal

e-Invoicing (MyInvois)

MSIC code 05100 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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