Is there any person or entity exempted from the implementation of e-Invoice?

As per e-Invoice Guideline published on 28/10/2023, the following person and entities are exempted:
1. Ruler and ruling chief
2. Former ruler and former ruling chief
3. Consort of a ruler of a state having title of Raja Perumpuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri or Permaisuri
4. Consort of a former ruler of a state previously having the title of Raja Perumpuan, Sultanah, Tengku Ampuan, Raja Permaisuri, Tengku Permaisuri or Permaisuri
5. Government
6. State government and state authority
7. Government authority
8. Local authority
9. Statutory authority and statutory body
10. Facilities provided by the above government, authority or body (e.g., hospital, clinic, multipurpose hall, etc.)
11. Consular officers and diplomatic officiers, consular officers and consular employees