23960

Cutting, shaping and finishing of stone

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.

Cutting, shaping and finishing of stone

Includes

cutting, shaping and finishing of stone for use in construction, in cemeteries, on roads, as roofing, etc.

Excludes

production of rough cut stone, i.e. quarrying activities, see 08101. production of millstones, abrasive stones and similar products, see 2399. activities of sculptors, see 90003

Classification Path

Section
C-Manufacturing
Division
23-Manufacture of other non-metallic mineral products
Group
239-Manufacture of non-metallic mineral products n.e.c.
Class
2396-Cutting, shaping and finishing of stone
Current Item
23960-Cutting, shaping and finishing of stone

e-Invoicing (MyInvois)

MSIC code 23960 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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