45300
Wholesale and retail sale of all kinds of parts, components, supplies, tools and accessories for motor vehicles
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST Exempt
e-Invoice Required
Risk Level
Low Risk
Wholesale and retail sale of all kinds of parts, components, supplies, tools and accessories for motor vehicles
Includes
wholesale and retail sale of rubber tyres and inner tubes for tyres, spark plugs, batteries, lighting equipment, electrical parts, air filters, belting and absorbers
Excludes
retail sale of automotive fuel, see 47300
Classification Path
Section
G-Wholesale and retail trade; repair of motor vehicles and motorcycles
Division
45-Wholesale and retail trade and repair of motor vehicles and motorcycles
Group
453-Sale of motor vehicle parts and accessories
Class
4530-Sale of motor vehicle parts and accessories
Current Item
45300-Wholesale and retail sale of all kinds of parts, components, supplies, tools and accessories for motor vehicles
e-Invoicing (MyInvois)
MSIC code 45300 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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