28150

Manufacture of ovens, furnaces and furnace burners

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 ovens, furnaces and furnace burners

Includes

manufacture of electrical and other industrial and laboratory furnaces and ovens, including incinerators

Excludes

manufacture of household ovens, see 27500. manufacture of agricultural dryers, see 28250. manufacture of bakery ovens, see 28250. manufacture of dryers for wood, paper pulp, paper or paperboard, see 28290. manufacture of medical, surgical or laboratory sterilizers, see 32500. manufacture of (dental) laboratory furnaces, see 32500

e-Invoicing (MyInvois)

MSIC code 28150 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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