33120

Repair and maintenance of industrial machinery and equipment

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.

Repair and maintenance of industrial machinery and equipment

Includes

repair and maintenance of non-automotive engines

Excludes

installation, repair and maintenance of furnaces and other heating equipment, see 4322. installation, repair and maintenance of elevators and escalators, see 43291

Classification Path

Section
C-Manufacturing
Division
33-Repair and installation of machinery and equipment
Group
331-Repair of fabricated metal products, machinery and equipment
Class
3312-Repair of machinery
Current Item
33120-Repair and maintenance of industrial machinery and equipment

e-Invoicing (MyInvois)

MSIC code 33120 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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