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SAC CODE - 997313 : Leasing or rental services concerning construction machinery and equipment with or without operator

GST RATE ON SAC CODE - 997313 IS 18%


Services Accounting Codes (SAC Codes) 997313 is used for the Leasing or rental services concerning construction machinery and equipment with or without operator under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Leasing or rental services with or without operator.

How Services Accounting Codes (SAC Codes) 997313 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 73 represent the major nature of service, Leasing or rental services with or without operator in this case.

The next two digits 13 represent the detailed nature of service, Leasing or rental services concerning construction machinery and equipment with or without operator in this case.

Explanation Of SAC CODE - 997313

This service code includes:
  1. leasing, rental or hiring services concerning agricultural tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery, etc.
This service code does not include:
  1. financial leasing of agricultural machinery :- 997114
  2. leasing, rental or hiring services concerning lawnmowers :- 997327