32400

Manufacture of games and toys

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 games and toys

Includes

manufacture of dolls, toys (ceramic, glass, paper, paperboard, wooden, rubber, etc.) and games such as complete dolls, doll parts, doll clothes, action toys, games (including electronic, paper or paperboard), hobby kits, and childrens vehicles (except metal bicycles and tricycles)

Excludes

manufacture of video game consoles, see 26400. manufacture of bicycles, see 30920. writing and publishing of software for video game consoles, see 58202, 62010

Classification Path

Section
C-Manufacturing
Division
32-Other manufacturing
Group
324-Manufacture of games and toys
Class
3240-Manufacture of games and toys
Current Item
32400-Manufacture of games and toys

e-Invoicing (MyInvois)

MSIC code 32400 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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