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

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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