30400

Manufacture of military fighting vehicles

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 military fighting vehicles

Includes

manufacture of tanks

Excludes

manufacture of weapons and ammunitions, see 2520

e-Invoicing (MyInvois)

MSIC code 30400 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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