30110

Building of ships and floating structures

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.

Building of ships and floating structures

Includes

building of commercial and passenger vessels

Excludes

manufacture of parts of vessels, other than major hull assemblies: manufacture of sails, see 13922; manufacture of ships propellers, see 25999; manufacture of iron or steel anchors, see 25999; manufacture of marine engines, see 2811. manufacture of navigational instruments, see 26511. manufacture of lighting equipment for ships, see 2740. manufacture of amphibious motor vehicles, see 29102. manufacture of inflatable boats or rafts for recreation, see 3012. specialized repair and maintenance of ships and floating structures, see 3315. ship-breaking, see 38301. interior installation of boats, see 43306

Classification Path

Section
C-Manufacturing
Division
30-Manufacture of other transport equipment
Group
301-Building of ships and boats
Class
3011-Building of ships and floating structures
Current Item
30110-Building of ships and floating structures

e-Invoicing (MyInvois)

MSIC code 30110 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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