SAC Code 997314

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

Typical GST rate

Varies

Depends on sub-classification

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 997314

SAC codes are always six digits and always begin with 99 — the services chapter. In 997314, the heading 9973 narrows the service group, and the final digits identify this specific service: leasing or rental services concerning office machinery and equipment (except computers) without operator

All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.

Related codes in heading 9973

997311 — Leasing or rental services concerning transport equipment without operator · GST 18%
997312 — Leasing or rental services concerning agricultural machinery and equipment without operator
997313 — Leasing or rental services concerning construction machinery and equipment without operator
997315 — Leasing or rental services concerning computers without operators
997316 — Leasing or rental services concerning telecommunications equipment without operator
997317 — Leasing or rental services concerning other machinery and equipment without operator
997318 — 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
997319 — Leasing or rental services concerning other machinery and equipments 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 )

Frequently asked questions

The GST rate under 997314 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.

Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.

Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.

Related tools & guides

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