43301

Installation of doors, windows, door and window frames of wood or other materials, fitted kitchens, staircases, shop fittings and furniture

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

Installation of doors, windows, door and window frames of wood or other materials, fitted kitchens, staircases, shop fittings and furniture

Includes

(a) installation of self-manufactured carpentry or joinery of wood ; (b) installation of self-manufactured carpentry or joinery of plastic ; (c) installation of self-manufactured carpentry or joinery of metal

Classification Path

Section
F-Construction
Division
43-Specialized construction activities
Group
433-Building completion and finishing
Class
4330-Building completion and finishing
Current Item
43301-Installation of doors, windows, door and window frames of wood or other materials, fitted kitchens, staircases, shop fittings and furniture

e-Invoicing (MyInvois)

MSIC code 43301 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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