997314Leasing or rental services concerning office machinery and equipment (except computers) without operator
Service Accounting Code 997314 falls under Section 9973 — leasing or rental services without operator of the Indian GST classification for services.
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Where this code sits
Leasing or rental services without operator
Related services under section 9973
997311
Leasing or rental services concerning transport equipments including containers, without operator
997312
Leasing or rental services concerning agricultural machinery and equipment without operator
997313
Leasing or rental services concerning construction machinery and equipment without operator
997315
Leasing or rental services concerning computers without operators
997316
Leasing or rental services concerning telecommunications equipment without operator
997317
Leasing or rental services concerning other machinery and equipment without operator
997318
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.
997319
Leasing or rental services concerning other machinery and equipments without operator
997321
Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment )
997322
Leasing or rental services concerning video tapes and disks (home entertainment equipment )
997323
Leasing or rental services concerning furniture and other household appliances
997324
Leasing or rental services concerning pleasure and leisure equipment
997325
Leasing or rental services concerning household linen
997326
Leasing or rental services concerning textiles, clothing and footwear
997327
Leasing or rental services concerning do-it-yourself machinery and equipment
997328
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.
997329
Leasing or rental services concerning 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 programme and the like
997333
Licensing services for the right to reproduce original art works
997334
Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals
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 its exploration and evaluation
How to use SAC code 997314
Use SAC 997314 on tax invoices for this category of service supply. The Service Accounting Code is mandatory on B2B invoices and flows into your GSTR-1 services HSN summary and e-invoice payload. Choose the SAC that most specifically matches the service you've actually rendered — getting it right keeps your filings clean and avoids notices.
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SAC 997314 pre-loaded on your service items. GST classification, e-invoicing, and GSTR-1 — sorted.
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