25200

Manufacture of weapons and ammunition

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 weapons and ammunition

Includes

manufacture of heavy weapons (artillery, mobile guns, rocket launchers, torpedo tubes, heavy machine guns)

Excludes

manufacture of percussion caps, detonators or signalling flares, see 20299. manufacture of cutlasses, swords, bayonets, etc., see 2593. manufacture of armoured vehicles for the transport of banknotes or valuables, see 29102. manufacture of space vehicles, see 3030. manufacture of tanks and other fighting vehicles, see 3040

Classification Path

Section
C-Manufacturing
Division
25-Manufacture of fabricated metal products, except machinery and equipment
Group
252-Manufacture of weapons and ammunition
Class
2520-Manufacture of weapons and ammunition
Current Item
25200-Manufacture of weapons and ammunition

e-Invoicing (MyInvois)

MSIC code 25200 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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