11010

Distilling, rectifying and blending of spirits

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).

Government Grants

SME Corp Eligible

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)

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.

Need help choosing?

Our guide helps you find the right MSIC code for your business activity.

Read the MSIC Guide

Register Your Company in Malaysia

Need help with SSM company registration? Emerhub provides end-to-end incorporation services for Malaysian businesses.

Get Started with Emerhub