42101
Construction of motorways, streets, roads, other vehicular and pedestrian ways
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST Exempt
e-Invoice Required
WHT Applicable
WHT Risk: Payments to foreign sub-contractors subject to 10% + 3% WHT under S109B ITA 1967.
Risk Level
High Risk
Construction of motorways, streets, roads, other vehicular and pedestrian ways
Classification Path
Section
F-Construction
Division
42-Civil engineering
Group
421-Construction of roads and railways
Class
4210-Construction of roads and railways
Current Item
42101-Construction of motorways, streets, roads, other vehicular and pedestrian ways
e-Invoicing (MyInvois)
MSIC code 42101 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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