Q3SAC Code 9973
Leasing or rental services without operator
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Codes under 9973
| Code | Description |
|---|---|
| 9973 11 | Leasing or rental services concerning transport equipments including containers, without operator |
| 9973 12 | Leasing or rental services concerning agricultural machinery and equipment without operator |
| 9973 13 | Leasing or rental services concerning construction machinery and equipment without operator |
| 9973 14 | Leasing or rental services concerning office machinery and equipment (except computers) without operator |
| 9973 15 | Leasing or rental services concerning computers without operators |
| 9973 16 | Leasing or rental services concerning telecommunications equipment without operator |
| 9973 17 | Leasing or rental services concerning other machinery and equipment without operator |
| 9973 18 | 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. |
| 9973 19 | Leasing or rental services concerning other machinery and equipments without operator |
| 9973 21 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) |
| 9973 22 | Leasing or rental services concerning video tapes and disks (home entertainment equipment ) |
| 9973 23 | Leasing or rental services concerning furniture and other household appliances |
| 9973 24 | Leasing or rental services concerning pleasure and leisure equipment |
| 9973 25 | Leasing or rental services concerning household linen |
| 9973 26 | Leasing or rental services concerning textiles, clothing and footwear |
| 9973 27 | Leasing or rental services concerning do-it-yourself machinery and equipment |
| 9973 28 | 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. |
| 9973 29 | Leasing or rental services concerning other goods |
| 9973 31 | Licensing services for the right to use computer software and databases |
| 9973 32 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme and the like |
| 9973 33 | Licensing services for the right to reproduce original art works |
| 9973 34 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals |
| 9973 35 | Licensing services for the right to use research and development products |
| 9973 36 | Licensing services for the right to use trademarks and franchises |
| 9973 37 | Licensing services for the right to use minerals including its exploration and evaluation |
| 9973 38 | Licensing services for right to use other natural resources including telecommunication spectrum |
| 9973 39 | Licensing services for the right to use other intellectual property products and other resources nowhere else classified |
Frequently Asked Questions
What is the SAC code for leasing or rental services without operator?
The SAC code for leasing or rental services without operator is 9973.
What is the GST rate on leasing or rental services without operator?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.