Manufacture of fibre optic cables
SST & Withholding Tax
Risk Level
Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).
Government Grants
Eligible for SME Corp manufacturing grants and industry development programmes.
Manufacture of fibre optic cables
Includes
manufacture of fibre optic cables for data transmission or live transmission of images
Excludes
manufacture of glass fibres or strand, see 23109. manufacture of optical cable sets or assemblies, see depending on application, e.g. 26102
Classification Path
e-Invoicing (MyInvois)
MSIC code 27310 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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