47300
Retail sale of automotive fuel in specialized store
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST Exempt
e-Invoice Required
Risk Level
Low Risk
Retail sale of automotive fuel in specialized store
Includes
retail sale of lubricating products and cooling products for motor vehicles
Excludes
wholesale of fuels, see 4661. retail sale of fuel in combination with food, beverages, etc., with food and beverage sales dominating, see 4711. retail sale of liquefied petroleum gas for cooking or heating, see 47736
Classification Path
Section
G-Wholesale and retail trade; repair of motor vehicles and motorcycles
Division
47-Retail trade, except of motor vehicles and motorcycles
Group
473-Retail sale of automotive fuel in specialized stores
Class
4730-Retail sale of automotive fuel in specialized stores
Current Item
47300-Retail sale of automotive fuel in specialized store
e-Invoicing (MyInvois)
MSIC code 47300 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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