Leasing or rental services concerning other goods - 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) 241 Group 99732 Leasing or rental services concerning other goods 242 997321 Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (home entertainment equipment ) 243 997322 Leasing or rental services concerning video tapes and disks (home entertainment equipment ) 244 997323 Leasing or rental services concerning furniture and other household appliances 245 997324 Leasing or rental services concerning pleasure and leisure equipment 246 997325 Leasing or rental services concerning household linen 247 997326 Leasing or rental services concerning textiles, clothing and footwear 248 997327 Leasing or rental services concerning do-it-yourself machinery and equipment 249 997329 Leasing or rental services concerning other goods Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99732 - Leasing or rental services concerning other goods 997321 - Leasing or rental services concerning televisions, radios, video cassette recorders and related equipment and accessories (Home entertainment equipment) This service code includes: - leasing, renting or hiring services concerning all kinds of electrical and electronic home entertainment equipment, such as stereo systems, tape decks, televisions, radios, video cassette recorders and similar equipment - leasing, renting or hiring services concerning pre-recorded records, sound cassettes, compact disks and similar accessories 997322 - Leasing or rental services concerning video tapes and disks (Home entertainment equipment) This service code includes: - leasing, renting or hiring services concerning pre-recorded videotapes, CD s and DVDs for use in home entertainment equipment, predominantly for home entertainment - leasing, renting or hiring services concerning video games 997323 - Leasing or rental services concerning furniture and other household appliances This service code includes: - leasing, renting or hiring services concerning furniture (incl. mattresses and mattress supports), household appliances, whether or not electrical, such as refrigerators, washing machines, room air- conditioners, fans, toasters, mixers, kitchen and tableware, etc. - leasing, renting or hiring services concerning crockery, cutlery, ornaments 997324 - Leasing or rental services concerning pleasure and leisure equipment. This service code includes: - leasing, renting or hiring services concerning pleasure and leisure equipment, such as bicycles, snow skis, ice skates, gliders, hang gliders, water sports equipment (e.g., surfboards, water-skis), pleasure craft (canoes, sailboat and other pleasure boats), other sport equipment (e.g., golf clubs, equipment for playing field games, racquet games, etc.), saddle-horses, camping equipment, etc. 997325 - Leasing or rental services concerning household linen. This service code includes leasing, renting or hiring services concerning household linen 997326 - Leasing or rental services concerning textiles, clothing and footwear. This service code includes: - leasing and renting of textiles, clothing and footwear - renting of formal wear, costumes, clothing and related accessories such as jewellery, hats, wigs, etc. This service code does not include: - uniform supply /cleaning services, cf.999719 997327 - Leasing or rental services concerning do-it-yourself machinery and equipment This service code includes: - rental, leasing or hiring services concerning machinery and equipment for home and garden use, including lawnmowers - rental, leasing or hiring services concerning machinery and equipment used by amateurs or as a hobby, e.g., tools for home repairs 997329 - Leasing or rental services concerning other goods This service code includes: - leasing or rental services concerning books, journals and magazines, cameras, photo equipment, binoculars and other optical goods, flowers and plants, watches and clocks, etc., musical instruments - leasing, renting or hiring services concerning medical equipment (crutches) and paramedical equipment - renting of equipment for parties and other social events, such as weddings