Malaysia legislation
Section 82
of PERINTAH CUKAI JUALAN (BARANG YANG DIKECUALIKAN DARIPADA CUKAI JUALAN) 2025
Seksyen 82
05
Hand tools
(including glaziers’
diamonds), not elsewhere specified or included; blow lamps;
vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines;
anvils;
portable forges;
hand or pedal-operated grinding wheels with frameworks.