Leasing or rental services concerning other goods
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)
241
Group 99732
Leasing or rental services concerning other goods
242
997321
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
243
997322
Leasing or rental services concerning video tapes and disks (home entertainment equipment )
244
997323
Leasing or rental services concerning furniture and other h
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equipment and accessories (Home entertainment equipment)
This service code includes:
– leasing, renting or hiring services concerning all kinds of electrical and electronic home entertainment equipment, such as stereo systems, tape decks, televisions, radios, video cassette recorders and similar equipment
– leasing, renting or hiring services concerning pre-recorded records, sound cassettes, compact disks and similar accessories
997322 – Leasing or rental services concerning video tapes and disks (Home entertainment equipment)
This service code includes:
– leasing, renting or hiring services concerning pre-recorded videotapes, CD's and DVDs for use in home entertainment equipment, predominantly for home entertainment
– leas
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ates, gliders, hang gliders, water sports equipment (e.g., surfboards, water-skis), pleasure craft (canoes, sailboat and other pleasure boats), other sport equipment (e.g., golf clubs, equipment for playing field games, racquet games, etc.), saddle-horses, camping equipment, etc.
997325 – Leasing or rental services concerning household linen.
This service code includes leasing, renting or hiring services concerning household linen
997326 – Leasing or rental services concerning textiles, clothing and footwear.
This service code includes:
– leasing and renting of textiles, clothing and footwear
– renting of formal wear, costumes, clothing and related accessories such as jewellery, hats, wigs, etc.
This service code does not includ
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