Leasing or rental services concerning machinery and equipment with or without operator
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
233
Group 99731
Leasing or rental services concerning machinery and equipment 1[without] operator
234
997311
Leasing or rental services concerning transport equipments including containers, 1[without] operator
235
997312
Leasing or rental services concerning agricultural machinery and equipment 1[without] operator
236
997313
Leasing or rental services concerning construction machinery and equipment 1[without] operator
237
997314
Leasing or rental services concerning office machinery and equipment (except computers) 1[without] operator
238
997315
Leasing or rental services concerning computers 1[w
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ner, cf.997114
– leasing and rental of accommodation and office containers, cf. 997319
997313 – Leasing or rental services concerning agricultural machinery and equipment without operator
This service code includes:
– leasing, rental or hiring services concerning agricultural tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery, etc.
This service code does not include:
– financial leasing of agricultural machinery, cf. 997114
– leasing, rental or hiring services concerning lawnmowers, cf. 997327
997314 – Leasing or rental services concerning construction machinery and equipment without operator
This service code includes:
– leasing, rental or hiring services concerning tractors for construction and earth moving purposes, road graders, steamrollers, bulldozers, excavating machinery, front-end loaders, scaffolding without operators.
This service code does not include:
– financial leasing of construction machinery, cf. 99711
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data processors, central processing units, peripheral units and magnetic or optical readers, without operator.
This service code does not include:
– financial leasing of computers, cf. 997114
997317 – Leasing or rental services concerning telecommunications equipment without operator
This service code includes:
– leasing, rental or hiring services concerning commercial radio, television and telecommunications equipment
– leasing, rental or hiring services concerning telephones, fax machines, pagers and cellular telephones
This service code does not include:
– financial leasing of telecommunications equipment, cf. 997114
997319 – Leasing or rental services concerning other machinery and equipment without operator
This service code includes:
– leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry, such as engines and turbines, machine tools, mini
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