15120

Manufacture of luggage, handbags and the like, saddlery and harness

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.

Manufacture of luggage, handbags and the like, saddlery and harness

Includes

manufacture of luggage, handbags and the like of leather, composition leather or any other materials where the same technology is used as for leather

Excludes

manufacture of leather wearing apparel, see 14101. manufacture of leather gloves and hats, see 14109. manufacture of footwear, see 1520. manufacture of saddles for bicycles, see 3092. manufacture of precious metal watch bands, see 3211. manufacture of non-precious metal watch bands, see 3212. manufacture of linemen’s safety belts and other belts for occupational use, see 32909

Classification Path

Section
C-Manufacturing
Division
15-Manufacture of leather and related products
Group
151-Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur
Class
1512-Manufacture of luggage, handbags and the like, saddlery and harness
Current Item
15120-Manufacture of luggage, handbags and the like, saddlery and harness

e-Invoicing (MyInvois)

MSIC code 15120 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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