32500

Manufacture of medical and dental instrument and supplies

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 medical and dental instrument and supplies

Includes

manufacture of laboratory apparatus

Excludes

manufacture of denture adhesives, see 20232. manufacture of medical impregnated wadding, dressings, etc., see 21009. manufacture of electro medical and electrotherapeutic equipment, see 26600. manufacture of wheelchairs, see 30920

Classification Path

Section
C-Manufacturing
Division
32-Other manufacturing
Group
325-Manufacture of medical and dental instruments and supplies
Class
3250-Manufacture of medical and dental instruments and supplies
Current Item
32500-Manufacture of medical and dental instrument and supplies

e-Invoicing (MyInvois)

MSIC code 32500 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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