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SAC group 9973 covers Leasing or rental services without operator: 27 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
997311 | Leasing or rental services concerning transport equipments including containers, without operator | 18% |
997312 | Leasing or rental services concerning agricultural machinery and equipment without operator | 18% |
997313 | Leasing or rental services concerning construction machinery and equipment without operator | 18% |
997314 | Leasing or rental services concerning office machinery and equipment (except computers) without operator | 18% |
997315 | Leasing or rental services concerning computers without operators | 18% |
997316 | Leasing or rental services concerning telecommunications equipment without operator | 18% |
997317 | Leasing or rental services concerning other machinery and equipment without operator | 18% |
997318 | Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | 18% |
997319 | Leasing or rental services concerning other machinery and equipments without operator | 18% |
997321 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) | 18% |
997322 | Leasing or rental services concerning video tapes and disks (home entertainment equipment ) | 18% |
997323 | Leasing or rental services concerning furniture and other household appliances | 18% |
997324 | Leasing or rental services concerning pleasure and leisure equipment | 18% |
997325 | Leasing or rental services concerning household linen | 18% |
997326 | Leasing or rental services concerning textiles, clothing and footwear | 18% |
997327 | Leasing or rental services concerning do-it-yourself machinery and equipment | 18% |
997328 | Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. | 18% |
997329 | Leasing or rental services concerning other goods | 18% |
997331 | Licensing services for the right to use computer software and databases | 18% |
997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like | 18% |
997333 | Licensing services for the right to reproduce original art works | 18% |
997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals | 18% |
997335 | Licensing services for the right to use research and development products | 18% |
997336 | Licensing services for the right to use trademarks and franchises | 18% |
997337 | Licensing services for the right to use minerals including its exploration and evaluation | 18% |
997338 | Licensing services for right to use other natural resources including telecommunication spectrum | Nil or 18% |
997339 | Licensing services for the right to use other intellectual property products and other resources nowhere else classified | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
