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SAC CODE - 997315 : Leasing or rental services concerning computers with or without operators

GST RATE ON SAC CODE - 997315 IS 18%


Services Accounting Codes (SAC Codes) 997315 is used for the Leasing or rental services concerning computers with or without operators 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) 997315 - 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 15 represent the detailed nature of service, Leasing or rental services concerning computers with or without operators in this case.

Explanation Of SAC CODE - 997315

This service code includes:
  1. leasing, rental or hiring services concerning all kinds of office machinery and equipment, such as photocopiers, typewriters and word processors, accounting machinery and equipment such as electronic calculators, cash registers and other machines incorporating a calculating device
  2. leasing, rental or hiring services concerning office furniture, safes and the like
This service code does not include:
  1. financial leasing of office machinery and equipment :- 997114
  2. leasing or rental services of computers with or without operator :- 997316
  3. leasing, rental or hiring services concerning telecommunications equipment :- 997317