HSN Code 997311Leasing/rental of office machinery and equipment — GST 18%

Group 9973 — Leasing · Service (SAC)

SAC code
997311
GST rate
18%
Type
services

Full description

Leasing/rental of office machinery and equipment

GST rate breakdown

For an intra-state invoice, GST splits equally into CGST + SGST. For inter-state (or exports), it appears as a single IGST line.

CGST
9%
SGST / UTGST
9%
IGST
18%

Common keywords & aliases

If your invoice description contains any of these terms, HSN 997311 is a likely match. The matcher in this tool is a keyword scorer — not an AI classifier — so cross-check borderline cases against the official CBIC schedule.

equipment leasingmachinery rentaloffice equipment rentalcomputer rental

Related HSN codes

Other codes in the same heading or chapter — useful when you're narrowing down between adjacent classifications.

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Paste your product or service description and the matcher will suggest the most likely HSN/SAC code with the GST rate attached.

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Source: keyword-matched from a curated subset of the CBIC GST rate schedule. Dataset snapshot: 2025-04-01. Rates can change between notifications — verify before invoicing.