27900

Manufacture of miscellaneous electrical equipment other than motors, generators and transformers, batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances

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 miscellaneous electrical equipment other than motors, generators and transformers, batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances

Includes

manufacture of battery charges, solid-state

Excludes

manufacture of porcelain electrical insulators, see 23930. manufacture of carbon and graphite fibres and products (except electrodes and electrical applications), see 23990. manufacture of electronic component-type rectifiers, voltage regulating integrated circuits, power converting integrated circuits, electronic capacitors, electronic resistors and similar devices, see 26102, 26103. manufacture of transformers, motors, generators, switchgear, relays and industrial controls, see 2710. manufacture of batteries, see 27200. manufacture of communication and energy wire, current-carrying and non current-carrying wiring devices, see 27330. manufacture of lighting equipment, see 27400. manufacture of household-type appliances, see 27500. manufacture of non-electrical welding and soldering equipment, see 28199. manufacture of motor vehicle electrical equipment (e.g. generators, alternators, spark plugs, ignition wiring harnesses, power window and door systems, voltage regulators), see 29300. manufacture of mechanical and electromechanical signalling, safety and traffic control equipment for railways, tramways, inland waterways, roads, parking facilities, airfields, see 30200

Classification Path

Section
C-Manufacturing
Division
27-Manufacture of electrical equipment
Group
279-Manufacture of other electrical equipment
Class
2790-Manufacture of other electrical equipment
Current Item
27900-Manufacture of miscellaneous electrical equipment other than motors, generators and transformers, batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances

e-Invoicing (MyInvois)

MSIC code 27900 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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