49110
Passenger transport by inter-urban railways
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST Exempt
e-Invoice Required
Risk Level
Low Risk
Passenger transport by inter-urban railways
Includes
operation of sleeping cars or dining cars as an integrated operation of railway companies
Excludes
passenger transport by urban and sub urban transit systems, see 4921. passenger terminal activities, see 52211. operation of sleeping cars see 55900 or dining cars when operated by separate units see 5610
Classification Path
Section
H-Transportation and storage
Division
49-Land transport and transport via pipelines
Group
491-Transport via railways
Class
4911-Passenger rail transport, interurban
Current Item
49110-Passenger transport by inter-urban railways
e-Invoicing (MyInvois)
MSIC code 49110 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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