28210

Manufacture of agricultural and forestry machinery

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 agricultural and forestry machinery

Includes

manufacture of tractors used in agriculture and forestry

Excludes

manufacture of non-power-driven agricultural hand tools, see 2593. manufacture of conveyors for farm use, see 2816. manufacture of power-driven hand tools, see 2818. manufacture of cream separators, see 2825. manufacture of machinery to clean, sort or grade seed, grain or dried leguminous vegetables, see 2825. manufacture of road tractors for semi-trailers, see 2910. manufacture of road trailers or semi-trailers, see 2920

e-Invoicing (MyInvois)

MSIC code 28210 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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