SAC CODE

997326Leasing or rental services concerning textiles, clothing and footwear

Service Accounting Code 997326 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

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

997314

Leasing or rental services concerning office machinery and equipment (except computers) 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

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 997326

Use SAC 997326 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 997326 pre-loaded on your service items. GST classification, e-invoicing, and GSTR-1 — sorted.

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