28160

Manufacture of lifting and handling 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 lifting and handling equipment

Includes

pulley tackle and hoists, winches, capstans and jacks

Excludes

manufacture of continuous-action elevators and conveyors for underground use, see 28240. manufacture of mechanical shovels, excavators and shovel loaders, see 28240. manufacture of industrial robots for multiple uses, see 28290. manufacture of floating cranes, railway cranes, crane-lorries, see 30110, 30200. installation of lifts and elevators, see 43291

Classification Path

Section
C-Manufacturing
Division
28-Manufacture of machinery and equipment n.e.c.
Group
281-Manufacture of general-purpose machinery
Class
2816-Manufacture of lifting and handling equipment
Current Item
28160-Manufacture of lifting and handling equipment

e-Invoicing (MyInvois)

MSIC code 28160 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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