27400

Manufacture of electric lighting 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 electric lighting equipment

Includes

manufacture of electric light bulbs and tubes and parts and components

Excludes

manufacture of glassware and glass parts for lighting fixtures, see 23109. manufacture of current-carrying wiring devices for lighting fixtures, see 27330. manufacture of ceiling fans or bath fans with integrated lighting fixtures, see 27500. manufacture of electrical signalling equipment such as traffic lights and pedestrian signalling equipment, see 27900

Classification Path

Section
C-Manufacturing
Division
27-Manufacture of electrical equipment
Group
274-Manufacture of electric lighting equipment
Class
2740-Manufacture of electric lighting equipment
Current Item
27400-Manufacture of electric lighting equipment

e-Invoicing (MyInvois)

MSIC code 27400 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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