SAC 997317 is the services accounting code for leasing or rental services concerning other machinery and equipment without operator, under heading 9973 (leasing or rental services without operator). GST is charged at the rate that applies to the goods themselves. Rates as of 2026-10-21.
SAC 997317 at a glance
| SAC (6 digits) | 997317 |
|---|---|
| Group (5 digits) | 99731 |
| Heading (4 digits) | 9973: Leasing or rental services without operator |
| Section | 7: Financial and related services; real estate; rental and leasing services |
| Description | Leasing or rental services concerning other machinery and equipment without operator |
| GST rate | Same as the rate on like goods |
Leasing or renting of goods: 11/2017-CT(R), S. No. 17, item (viia) (Same rate as the supply of like goods with transfer of title). Charge the GST rate that applies to selling the same goods outright.
Rate entry for SAC 997317
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 17, item (viia) | Leasing or renting of goods | Rate on like goods | Same rate as the supply of like goods with transfer of title. |
Worked example: a ₹1,000 bill under SAC 997317
If you lease or rent goods that carry 18% GST when sold, a ₹1,000.00 rental bill carries ₹180.00 GST (CGST ₹90.00 + SGST ₹90.00, or IGST ₹180.00); for goods taxed at 5% it is ₹50.00. Check the rate of the goods on the HSN code list.
The GST calculator does the same split for any amount.
Putting SAC 997317 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9973) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (997317) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9973
- SAC 997311: Leasing or rental services concerning transport equipments including containers, without operator (rate on the goods)
- SAC 997312: Leasing or rental services concerning agricultural machinery and equipment without operator (rate on the goods)
- SAC 997313: Leasing or rental services concerning construction machinery and equipment without operator (rate on the goods)
- SAC 997314: Leasing or rental services concerning office machinery and equipment (except computers) without operator (rate on the goods)
- SAC 997315: Leasing or rental services concerning computers without operators (rate on the goods)
- SAC 997316: Leasing or rental services concerning telecommunications equipment without operator (rate on the goods)
- SAC 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 (rate on the goods)
- SAC 997319: Leasing or rental services concerning other machinery and equipments without operator (rate on the goods)
- SAC 997321: Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment) (rate on the goods)
- SAC 997322: Leasing or rental services concerning video tapes and disks (home entertainment equipment) (rate on the goods)
- SAC 997323: Leasing or rental services concerning furniture and other household appliances (rate on the goods)
- SAC 997324: Leasing or rental services concerning pleasure and leisure equipment (rate on the goods)
- SAC 997325: Leasing or rental services concerning household linen (rate on the goods)
- SAC 997326: Leasing or rental services concerning textiles, clothing and footwear (rate on the goods)
- SAC 997327: Leasing or rental services concerning do-it-yourself machinery and equipment (rate on the goods)
- SAC 997328: 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 (rate on the goods)
- SAC 997329: Leasing or rental services concerning other goods (rate on the goods)
- SAC 997331: Licensing services for the right to use computer software and databases (18%)
- SAC 997332: Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like (18%)
- SAC 997333: Licensing services for the right to reproduce original art works (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.