32110

Manufacture of jewellery and related articles

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 jewellery and related articles

Includes

production of worked pearls

Excludes

manufacture of non-metal watch bands (fabric, leather, plastic, etc.), see 1512. manufacture of articles of base metal plated with precious metal (except imitation jewellery), see division 25. manufacture of watch cases, see 2652. manufacture of (non-precious) metal watch bands, see 3212. manufacture of imitation jewellery, see 3212

Classification Path

Section
C-Manufacturing
Division
32-Other manufacturing
Group
321-Manufacture of jewellery, bijouterie and related articles
Class
3211-Manufacture of jewellery and related articles
Current Item
32110-Manufacture of jewellery and related articles

e-Invoicing (MyInvois)

MSIC code 32110 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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