Pembinaan bot persiaran dan sukan

Building of pleasure and sporting boats

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 bot persiaran dan sukan

Termasuk

manufacture of inflatable boats and rafts

Tidak termasuk

manufacture of parts of pleasure and sporting boats: manufacture of sails, see 13922; manufacture of iron or steel anchors, see 2599; manufacture of marine engines, see 2811. manufacture of sailboards and surfboards, see 3230. maintenance, repair or alteration of pleasure boats, see 3315