This attracts 18% GST — the standard slab covering the majority of goods and services. For intra-state supply this is charged as CGST 9% + SGST 9%; for inter-state supply as IGST 18%.
Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.
| SAC | Service |
|---|---|
| 997311 | Leasing or rental of transport equipment including containers, without operator |
| 997312 | Leasing or rental of agricultural machinery and equipment, without operator |
| 997313 | Leasing or rental of construction machinery and equipment, without operator |
| 997314 | Leasing or rental of office machinery and equipment except computers, without operator |
| 997315 | Leasing or rental of computers, without operator |
| 997316 | Leasing or rental of telecommunications equipment, without operator |
| 997319 | Leasing or rental of other machinery and equipment, without operator |
| 997321 | Leasing or rental of televisions, radios, projectors, audio systems and related home entertainment equipment |
| 997322 | Leasing or rental of video tapes and disks |
| 997323 | Leasing or rental of furniture and other household appliances |
| 997324 | Leasing or rental of pleasure and leisure equipment |
| 997325 | Leasing or rental of household linen |
| 997326 | Leasing or rental of textiles, clothing and footwear |
| 997327 | Leasing or rental of do-it-yourself machinery and equipment |
| 997329 | Leasing or rental of other goods |
| 997331 | Licensing services for the right to use computer software and databases |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programmes |
| 997333 | Licensing services for the right to reproduce original art works |
| 997334 | Licensing services for the right to reprint and copy original books, manuscripts and similar |
| 997335 | Licensing services for the right to use research and development products |
| 997336 | Licensing services for the right to use trademarks and franchises |
| 997337 | Licensing services for the right to use minerals including exploration and evaluation |
| 997338 | Licensing services for the right to use other natural resources including telecommunication spectrum |
| 997339 | Licensing services for the right to use other intellectual property products and other resources n.e.c. |
Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.
| Your turnover | Digits required on B2B invoice |
|---|---|
| Up to ₹5 crore | 4-digit SAC Code |
| Above ₹5 crore | 6-digit SAC Code |
| Exports / imports | 8-digit SAC Code |
Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.
Browse all HSN/SAC codes with GST rates → · Search by product name →
KyaTax handles GST end-to-end — registration ₹1,999, monthly returns from ₹999/month, notices. 100% online, WhatsApp updates.
GST Registration ₹1,999 → 💬 Ask an Expert FreeIndicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.