33150

Repair and maintenance of transport equipment except motorcycles and bicycles

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 transport equipment except motorcycles and bicycles

Includes

repair and routine maintenance of ships

Excludes

factory rebuilding of ships, see 30110. factory rebuilding of locomotives and railroad cars, see 30200. factory rebuilding of aircraft, see 30300. repair and maintenance of shopping carts, see 33110. ship scaling, dismantling, see 38302. repair and maintenance of motorcycles, see 45403. repair of bicycles, see 95291

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
3315-Repair of transport equipment, except motor vehicles
Current Item
33150-Repair and maintenance of transport equipment except motorcycles and bicycles

e-Invoicing (MyInvois)

MSIC code 33150 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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