Leasing or rental services concerning machinery and equipment with or without operator
Services Code \/ Classification (SAC)
GST
Scheme of Classification of Services
\n S.No.
\n Chapter, Section, Heading or Group
\n Service Code (Tariff)
\nService Description
\n(1)
\n(2)
\n(3)
\n(4)
\n 233
\nGroup 99731
\n\t
\nLeasing or rental services concerning machinery and equipment 1[without] operator
\n 234
\n\t
\n 997311
\nLeasing or rental services concerning transport equipments including containers, 1[without] operator
\n 235
\n\t
\n 997312
\nLeasing or rental services concerning agricultural machinery and equipment 1[without] operator
\n 236
\n\t
\n 997313
\nLeasing or rental services concerning construction machinery and equipment 1[without] operator
\n 237
\n\t
\n 997314
\nLeasing or rental services concerning office machinery and equipment (except computers) 1[without] operator
\n 238
\n\t
\n 997315
\nLeasing or rental services concerning computers 1[w<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ner, cf.997114 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n data processors, central processing units, peripheral units and magnetic or optical readers, without operator. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Leasing or rental services concerning machinery and equipment with or without operatorServices Code \/ Classification (SAC)GSTScheme 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 … Continue reading “Leasing or rental services concerning machinery and equipment with or without operator”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8676","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8676","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8676"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8676\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8676"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8676"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8676"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n – leasing and rental of accommodation and office containers, cf. 997319
\n997313 – Leasing or rental services concerning agricultural machinery and equipment without operator
\n This service code includes:
\n – leasing, rental or hiring services concerning agricultural tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery, etc.
\n This service code does not include:
\n – financial leasing of agricultural machinery, cf. 997114
\n – leasing, rental or hiring services concerning lawnmowers, cf. 997327
\n997314 – Leasing or rental services concerning construction machinery and equipment without operator
\n This service code includes:
\n – 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.
\n This service code does not include:
\n – financial leasing of construction machinery, cf. 99711<\/p>\n
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\n This service code does not include:
\n – financial leasing of computers, cf. 997114
\n997317 – Leasing or rental services concerning telecommunications equipment without operator
\n This service code includes:
\n – leasing, rental or hiring services concerning commercial radio, television and telecommunications equipment
\n – leasing, rental or hiring services concerning telephones, fax machines, pagers and cellular telephones
\n This service code does not include:
\n – financial leasing of telecommunications equipment, cf. 997114
\n997319 – Leasing or rental services concerning other machinery and equipment without operator
\n This service code includes:
\n – 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<\/p>\n
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