Leasing or rental services concerning machinery and equipment with or without operator - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 233 Group 99731 Leasing or rental services concerning machinery and equipment 1 [without ] operator 234 997311 Leasing or rental services concerning transport equipments including containers, 1 [ without ] operator 235 997312 Leasing or rental services concerning agricultural machinery and equipment 1 [ without ] operator 236 997313 Leasing or rental services concerning construction machinery and equipment 1 [ without ] operator 237 997314 Leasing or rental services concerning office machinery and equipment (except computers) 1 [ without ] operator 238 997315 Leasing or rental services concerning computers 1 [ without ] operators 239 997316 Leasing or rental services concerning telecommunications equipment 1 [ without ] operator 240 997319 Leasing or rental services concerning other machinery and equipments 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