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 Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99731 - Leasing or rental services concerning machinery and equipment without operator 997311 - Leasing or rental services concerning transport equipments including containers without operator This service code includes: - leasing and rental services of intermodal containers - leasing, rental or hiring services concerning other land transport equipment without operator This service code does not include: - financial leasing of container, cf.997114 - leasing and rental of accommodation and office containers, cf. 997319 997313 - Leasing or rental services concerning agricultural machinery and equipment without operator This service code includes: - leasing, rental or hiring services concerning agricultural tractors and implements, seed and seedling planters, harvesting, cropping and sorting machinery, etc. This service code does not include: - financial leasing of agricultural machinery, cf. 997114 - leasing, rental or hiring services concerning lawnmowers, cf. 997327 997314 - Leasing or rental services concerning construction machinery and equipment without operator This service code includes: - leasing, rental or hiring services concerning tractors for construction and earth moving purposes, road graders, steamrollers, bulldozers, excavating machinery, front-end loaders, scaffolding without operators. This service code does not include: - financial leasing of construction machinery, cf. 997114 997315 - Leasing or rental services concerning office machinery and equipment (except computers) without operator This service code includes: - leasing, rental or hiring services concerning all kinds of office machinery and equipment, such as photocopiers, typewriters and word processors, accounting machinery and equipment such as electronic calculators, cash registers and other machines incorporating a calculating device - leasing, rental or hiring services concerning office furniture, safes and the like This service code does not include: - financial leasing of office machinery and equipment, cf. 997114 - leasing or rental services of computers without operator, cf. 997316 - leasing, rental or hiring services concerning telecommunications equipment, cf. 997317 997316 - Leasing or rental services concerning computers without operators This service code includes: - leasing, rental or hiring services concerning computing machinery and equipment, such as electronic data processors, central processing units, peripheral units and magnetic or optical readers, without operator. This service code does not include: - financial leasing of computers, cf. 997114 997317 - Leasing or rental services concerning telecommunications equipment without operator This service code includes: - leasing, rental or hiring services concerning commercial radio, television and telecommunications equipment - leasing, rental or hiring services concerning telephones, fax machines, pagers and cellular telephones This service code does not include: - financial leasing of telecommunications equipment, cf. 997114 997319 - Leasing or rental services concerning other machinery and equipment without operator This service code includes: - leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry, such as engines and turbines, machine tools, mining and oil field equipment, lifting and handling equipment, coin/card operated gambling machines, exhibition material, professional, scientific measuring and control apparatus, accommodation and office containers, other commercial and industrial machinery etc.