28192
Manufacture of air-conditioning machines, including for motor vehicles
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 air-conditioning machines, including for motor vehicles
Classification Path
Section
C-Manufacturing
Division
28-Manufacture of machinery and equipment n.e.c.
Group
281-Manufacture of general-purpose machinery
Class
2819-Manufacture of other general-purpose machinery
Current Item
28192-Manufacture of air-conditioning machines, including for motor vehicles
e-Invoicing (MyInvois)
MSIC code 28192 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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