81300

Landscape care and maintenance service activities

ItemLevel 5Use for SSM Registration

SST & Withholding Tax

SST Exempt
e-Invoice Required

Risk Level

Low Risk

Landscape care and maintenance service activities

Includes

planting, care and maintenance of parks and gardens for private and public housing, public and semi-public building (schools, hospitals, administrative building, etc), municipal grounds (parks, green areas, cemeteries, etc.), highway greenery (roads, train lines and tramlines, waterways, ports) and industrial and commercial buildings

Excludes

commercial production and planting for commercial production of plants, trees, see divisions 01, 02. tree nurseries (except forest tree nurseries), see 01304. maintenance of land to keep it in good condition for agricultural use, see 01610. construction activities for landscaping purposes, see section F. landscape design and architecture activities, see 7110. operation of botanical gardens, see 91031

Classification Path

Section
N-Administrative and support service activities
Division
81-Services to buildings and landscape activities
Group
813-Landscape care and maintenance service activities
Class
8130-Landscape care and maintenance service activities
Current Item
81300-Landscape care and maintenance service activities

e-Invoicing (MyInvois)

MSIC code 81300 is required when issuing e-invoices via LHDN MyInvois. Use this code in the Classification field of your e-invoice.

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