21001

Manufacture of medicinal active substances to be used for their pharmacological properties in the manufacture of medicaments

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 medicinal active substances to be used for their pharmacological properties in the manufacture of medicaments

Includes

antibiotics, basic vitamins, salicylic and O-acetylsalicylic acids, etc.

e-Invoicing (MyInvois)

MSIC code 21001 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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