SAC Classification

SAC 9973 - Leasing or rental services without operator

Classification level: Category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type
SAC
Code
9973
Official Description
Leasing or rental services without operator

Tax guide notes

  • - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
  • - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
  • - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

  • - Keep product/service description on invoice aligned with the selected HSN/SAC code.
  • - Review code selection whenever scope of work or product mix changes.
  • - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

SAC
997311

Leasing or rental services concerning transport equipments including containers, without operator

SAC
997312

Leasing or rental services concerning agricultural machinery and equipment without operator

SAC
997313

Leasing or rental services concerning construction machinery and equipment without operator

SAC
997314

Leasing or rental services concerning office machinery and equipment (except computers) without operator

SAC
997315

Leasing or rental services concerning computers without operators

SAC
997316

Leasing or rental services concerning telecommunications equipment without operator

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SAC 9973 - Meaning, GST Classification & Tax Guide | TaxTap