SAC code 9973 — Leasing or rental services without operator
SAC · sac18%हिंदी में देखें · தமிழில் பார்க்க
Leasing or rental services without operator
Services involving the leasing or rental of equipment, machinery, vehicles, or other assets without providing an operator or driver. This includes renting out goods where the lessor does not supply labor to operate them.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | S.No 17(viia): Leasing or renting of goods Same rate of central tax as applicable on supply of like - goods involving transfer of title in goods (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), |
| 18% | 9% | 9% | S.No 17(ii): (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
asset leasingconstruction equipment rentalequipment hiringequipment rentalheavy machinery rentalindustrial equipment rentalmachinery leasingmachinery rentalplant hire without operatortool rentalon-rent services
more specific codes
- 997311Leasing or rental services concerning transport equipments including containers, without operat
- 997312Leasing or rental services concerning agricultural machinery and equipment without operator
- 997313Leasing or rental services concerning construction machinery and equipment without operator
- 997314Leasing or rental services concerning office machinery and equipment (except computers) without
- 997315Leasing or rental services concerning computers without operators
- 997316Leasing or rental services concerning telecommunications equipment without operator
- 997317Leasing or rental services concerning other machinery and equipment without operator
- 997318Transfer of the right to use any goods for any purpose (whether or not for a specified period)
- 997319Leasing or rental services concerning other machinery and equipments without operator
- 997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors
- 997322Leasing or rental services concerning video tapes and disks (home entertainment equipment )
- 997323Leasing or rental services concerning furniture and other household appliances
- 997324Leasing or rental services concerning pleasure and leisure equipment
- 997325Leasing or rental services concerning household linen
- 997326Leasing or rental services concerning textiles, clothing and footwear
- 997327Leasing or rental services concerning do-it-yourself machinery and equipment
- 997328Transfer of the right to use any goods for any purpose (whether or not for a specified period)
- 997329Leasing or rental services concerning other goods
- 997331Licensing services for the right to use computer software and databases
- 997332Licensing services for the right to broadcast and show original films, sound recordings, radio
- 997333Licensing services for the right to reproduce original art works
- 997334Licensing services for the right to reprint and copy manuscripts, books, journals and periodica
- 997335Licensing services for the right to use research and development products
- 997336Licensing services for the right to use trademarks and franchises
- 997337Licensing services for the right to use minerals including its exploration and evaluation
- 997338Licensing services for right to use other natural resources including telecommunication spectru
- 997339Licensing services for the right to use other intellectual property products and other resource
sibling codes
- 9954Construction services
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9963Accommodation, food and beverage services
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
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compiled from official sources · not tax advice · verify with your tax advisor before filing