26300

Manufacture of communication equipment

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 communication equipment

Includes

manufacture of central office switching equipment

Excludes

manufacture of computer and computer peripheral equipment, see 2620. manufacture of consumer audio and video equipment, see 2640. manufacture of electronic components and subassemblies used in communications equipment, see 26102. manufacture of internal/external computer modems (PC-type), see 26109. manufacture of electronic scoreboards, see 27900.manufacture of traffic lights, see 27900

Classification Path

Section
C-Manufacturing
Division
26-Manufacture of computer, electronic and optical products
Group
263-Manufacture of communication equipment
Class
2630-Manufacture of communication equipment
Current Item
26300-Manufacture of communication equipment

e-Invoicing (MyInvois)

MSIC code 26300 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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