28240

Manufacture of machinery for mining, quarrying and construction

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 machinery for mining, quarrying and construction

Includes

manufacture of continuous-action elevators and conveyors for underground use

Excludes

manufacture of lifting and handling equipment, see 2816. manufacture of other tractors, see 2821, 2910. manufacture of machine tools for working stone, including machines for splitting or clearing stone, see 2822. manufacture of concrete-mixer lorries, see 2910. manufacture of mining locomotives and mining rail cars, see 3020

Classification Path

Section
C-Manufacturing
Division
28-Manufacture of machinery and equipment n.e.c.
Group
282-Manufacture of special-purpose machinery
Class
2824-Manufacture of machinery for mining, quarrying and construction
Current Item
28240-Manufacture of machinery for mining, quarrying and construction

e-Invoicing (MyInvois)

MSIC code 28240 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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