30120

Building of pleasure and sporting boats

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 pleasure and sporting boats

Includes

manufacture of inflatable boats and rafts

Excludes

manufacture of parts of pleasure and sporting boats: manufacture of sails, see 13922; manufacture of iron or steel anchors, see 2599; manufacture of marine engines, see 2811. manufacture of sailboards and surfboards, see 3230. maintenance, repair or alteration of pleasure boats, see 3315

Classification Path

Section
C-Manufacturing
Division
30-Manufacture of other transport equipment
Group
301-Building of ships and boats
Class
3012-Building of pleasure and sporting boats
Current Item
30120-Building of pleasure and sporting boats

e-Invoicing (MyInvois)

MSIC code 30120 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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