23990

Manufacture of other non-metallic mineral products n.e.c.

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 other non-metallic mineral products n.e.c.

Includes

manufacture of millstones, sharpening or polishing stones and natural or artificial products, including abrasive products on a soft base (e.g. sandpaper)

Excludes

manufacture of glass wool and non-woven glass wool products, see 23109.manufacture of carbon or graphite gaskets, see 28199

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
2399-Manufacture of other non-metallic mineral products n.e.c.
Current Item
23990-Manufacture of other non-metallic mineral products n.e.c.

e-Invoicing (MyInvois)

MSIC code 23990 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