SAC code directory
SAC Code 9973: Leasing or rental services with or without operator
Service Accounting Codes (SAC) classify services under GST. Below are all 6-digit SAC codes under this heading, with the GST rate guide.
All 6-digit SAC codes under this heading
| SAC code | Description |
|---|---|
| 997311 | Leasing or rental services concerning transport equipments including containers, with or without operator |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment with or without operator |
| 997313 | Leasing or rental services concerning construction machinery and equipment with or without operator |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) with or without operator |
| 997315 | Leasing or rental services concerning computers with or without operators |
| 997316 | Leasing or rental services concerning telecommunications equipment with or without operator |
| 997319 | Leasing or rental services concerning other machinery and equipments with or without operator |
| 997321 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) |
| 997322 | Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) |
| 997323 | Leasing or rental services concerning furniture and other household appliances |
| 997324 | Leasing or rental services concerning pleasure and leisure equipment. |
| 997325 | Leasing or rental services concerning household linen. |
| 997326 | Leasing or rental services concerning textiles, clothing and footwear. |
| 997327 | Leasing or rental services concerning do-it-yourself machinery and equipment |
| 997329 | Leasing or rental services concerning other goods |
| 997331 | Licensing services for the right to use computer software and databases. |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. |
| 997333 | Licensing services for the right to reproduce original art works |
| 997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. |
| 997335 | Licensing services for the right to use R&D products |
| 997336 | Licensing services for the right to use trademarks and franchises |
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation |
| 997338 | Licensing services for right to use other natural resources including telecommunication spectrum |
| 997339 | Licensing services for the right to use other intellectual property products and other rescources n.e.c |
GST rate guide for these services
Leasing or rental services without an operator are generally taxed at the same rate as the goods being rented, often 18%.
Browse the full SAC code list or search any HSN or SAC code.
The GST rate for a service depends on its exact description in the rate notification, who provides it and who receives it. Some services are exempt or taxed under reverse charge. Confirm the rate before you raise invoices.
Frequently asked questions
Is the SAC code mandatory on GST invoices?
Yes. Service providers must show the SAC code on tax invoices: at least 4 digits if aggregate turnover in the previous year was up to ₹5 crore (for B2B invoices), and 6 digits if turnover was above ₹5 crore.
What is the difference between HSN and SAC codes?
HSN codes classify goods and SAC codes classify services. SAC codes start with 99, which is chapter 99 of the GST classification, followed by the heading and group of the service.
Where do I report SAC codes in GST returns?
SAC codes are reported in the HSN-wise summary of outward supplies in GSTR-1 and in the annual return GSTR-9, along with the taxable value and tax for each code.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.