77301

Renting and operational leasing, without operator, of other machinery and equipment that are generally used as capital goods by industries

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Renting and operational leasing, without operator, of other machinery and equipment that are generally used as capital goods by industries

Includes

renting of engines and turbines, renting of machine tools, renting of mining and oilfield equipment, renting of professional radio, renting of television and communication equipment, renting of motion picture production equipment, renting of measuring and controlling equipment, renting of other scientific, commercial and industrial machinery

Classification Path

Section
N-Administrative and support service activities
Division
77-Rental and leasing activities
Group
773-Renting and leasing of other machinery, equipment and tangible goods
Class
7730-Renting and leasing of other machinery, equipment and tangible goods
Current Item
77301-Renting and operational leasing, without operator, of other machinery and equipment that are generally used as capital goods by industries

e-Invoicing (MyInvois)

MSIC code 77301 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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