32200

Manufacture of musical instruments

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 musical instruments

Includes

manufactured or stringed instruments

Excludes

reproduction of pre-recorded sound and video tapes and discs, see 1820. manufacture of microphones, amplifiers, loudspeakers, hand phones and similar components, see 2640. manufacture of record players, tape recorders and the like, see 2640. manufacture of toy musical instruments, see 3240. restoring of organs and other historic musical instruments, see 3319. publishing of pre-recorded sound and video tapes and discs, see 5920. piano tuning, see 95296

Classification Path

Section
C-Manufacturing
Division
32-Other manufacturing
Group
322-Manufacture of musical instruments
Class
3220-Manufacture of musical instruments
Current Item
32200-Manufacture of musical instruments

e-Invoicing (MyInvois)

MSIC code 32200 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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