Free Tools/HSN & SAC Code Finder/Group 9973/SAC 997328

SAC 9973286-Digit Service Code

SAC 997328: Leasing or rental services without operator – Service Code

SAC 997328 is the Services Accounting Code for transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration. It belongs to service group 9973 (Leasing or rental services without operator) with 26 related service codes.

Service Group 9973: Leasing or rental services without operator

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

Service Classification

Classification Chain:

All Services > Leasing or rental services without operator > Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.

GST Rates for Services

Service rates are being added to our direct search database. You can check current applicable rates on the official GST portal.

Check service GST rate on the official GST portal

Other Services in Group 9973

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

Leasing or rental services concerning agricultural machinery and equipment without operator

Leasing or rental services concerning construction machinery and equipment without operator

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

Leasing or rental services concerning computers without operators

Leasing or rental services concerning telecommunications equipment without operator

Leasing or rental services concerning other machinery and equipment without operator

Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.

Leasing or rental services concerning other machinery and equipments without operator

Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )

Leasing or rental services concerning video tapes and disks (home entertainment equipment )

Leasing or rental services concerning furniture and other household appliances

Leasing or rental services concerning pleasure and leisure equipment

Leasing or rental services concerning household linen

Leasing or rental services concerning textiles, clothing and footwear

Leasing or rental services concerning do-it-yourself machinery and equipment

Leasing or rental services concerning other goods

Licensing services for the right to use computer software and databases

Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like

Licensing services for the right to reproduce original art works

Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals

Licensing services for the right to use research and development products

Licensing services for the right to use trademarks and franchises

Licensing services for the right to use minerals including its exploration and evaluation

Licensing services for right to use other natural resources including telecommunication spectrum

Licensing services for the right to use other intellectual property products and other resources nowhere else classified

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