Leasing or rental services with operator - GST - Services Code / Scheme of Classification of Services

S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 232 Heading 9973 Leasing or rental services 1 [without ] operator ************* NOTES:- 1. Substituted vide Notification No. 20/2019- Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as with or without Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 9973 - Leasing or rental services without operator This heading includes: - rental or operational leasing of machinery and equipment and personal and household goods, without operator Note: The duration of the rental service is irrelevant for its classification. This heading does not include: - leasing services of machinery and equipment of personal and household goods on a purely financial service basis (i.e. financial leasing), cf. 997114