Pembinaan kapal dan struktur terapung

Building of ships and floating structures

ItemTahap 5Guna untuk Pendaftaran SSM

SST & Cukai Pegangan

Dikecualikan SST

e-Invois Diperlukan

Tahap Risiko

Risiko Rendah

Capital Allowance: Eligible for Heavy Machinery rate (20% Initial Allowance / 20% Annual Allowance).

Geran Kerajaan

Layak SME Corp

Eligible for SME Corp manufacturing grants and industry development programmes.

Pembinaan kapal dan struktur terapung

Termasuk

building of commercial and passenger vessels

Tidak termasuk

manufacture of parts of vessels, other than major hull assemblies: manufacture of sails, see 13922; manufacture of ships propellers, see 25999; manufacture of iron or steel anchors, see 25999; manufacture of marine engines, see 2811. manufacture of navigational instruments, see 26511. manufacture of lighting equipment for ships, see 2740. manufacture of amphibious motor vehicles, see 29102. manufacture of inflatable boats or rafts for recreation, see 3012. specialized repair and maintenance of ships and floating structures, see 3315. ship-breaking, see 38301. interior installation of boats, see 43306