Distilling, rectifying and blending of spirits
SST & Withholding Tax
Risk Level
Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).
Government Grants
Eligible for SME Corp manufacturing grants and industry development programmes.
Distilling, rectifying and blending of spirits
Includes
manufacture of distilled, potable, alcoholic beverages (e.g. whisky, brandy, gin, liqueurs, "mixed drinks", etc.)
Excludes
manufacture of non-distilled alcoholic beverages, see 1102, 1103. manufacture of ethyl alcohol, see 20112. merely bottling and labelling, see group 463 (if performed as part of wholesale) and 82920 (if performed on a fee or contract basis)
Classification Path
e-Invoicing (MyInvois)
MSIC code 11010 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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