30300

Manufacture of air and spacecraft and related 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 air and spacecraft and related machinery

Includes

manufacture of airplanes for transport of goods or passengers, for use by the defence forces, for sport or other purposes

Excludes

manufacture of parachutes, see 13922. manufacture of military ordinance and ammunition, see 2520. manufacture of telecommunication equipment for satellites, see 2630. manufacture of aircraft instrumentation and aeronautical instruments, see 26511. manufacture of air navigation system, see 2651. manufacture of lighting equipment for aircraft, see 2740. manufacture of ignition parts and other electrical parts for internal combustion engines, see 27900. manufacture of pistons, piston rings and carburettors, see 2811. manufacture of aircraft launching gear, aircraft carrier catapults and related equipment, see 2829

Classification Path

Section
C-Manufacturing
Division
30-Manufacture of other transport equipment
Group
303-Manufacture of air and spacecraft and related machinery
Class
3030-Manufacture of air and spacecraft and related machinery
Current Item
30300-Manufacture of air and spacecraft and related machinery

e-Invoicing (MyInvois)

MSIC code 30300 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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