28140

Manufacture of bearings, gears, gearing and driving elements

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 bearings, gears, gearing and driving elements

Includes

manufacture of ball and roller bearings and parts thereof

Excludes

manufacture of other chain, see 25993. manufacture of (electromagnetic) clutches, see 29300. manufacture of sub-assemblies of power transmission equipment identifiable as parts of vehicles or aircraft, see divisions 29 and 30

e-Invoicing (MyInvois)

MSIC code 28140 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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