74103
Fashion design services
ItemLevel 5Use for SSM Registration
SST & Withholding Tax
SST 8%
Taxable Service (Group G — Professionals): Likely subject to 8% Service Tax if annual revenue exceeds RM500,000.
e-Invoice Required
WHT Applicable
WHT Risk: Professional or technical fees paid to non-residents subject to WHT under S109B ITA 1967.
Risk Level
Medium Risk
Fashion design services
Includes
fashion design related to textiles, wearing apparel, shoes, jewellery, furniture and other interior decoration and other fashion goods as well as other personal or household goods
Classification Path
e-Invoicing (MyInvois)
MSIC code 74103 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.
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