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HSN Codes and GST Rates of HSN 9973

Leasing or rental services without operator

HSN Code Description of Service GST Rate

9973

Leasing or rental services without operator

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.

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

99733

Licensing services for the right to use intellectual property and similar products

997331

Licensing services for the right to use computer software and databases.

This service code includes:

- licensing services for the right to reproduce, distribute or incorporate computer programs, program descriptions and supporting materials for both systems and applications software. This applies to various levels of licensing rights such as rights to reproduce and distribute the software, rights to use software components for the creation of and inclusion in other software products

- licensing services for the right to reproduce, distribute or incorporate databases (i.e. compilations of facts/information) in other databases or applications. This applies to various levels of licensing rights such as rights to reproduce and distribute the database, rights to use database components for the creation of and inclusion in other databases and applications

This service code does not include:

- packaged (non-customized) software/database,

- limited end-user licence as part of packaged software,

- licensing services for the right to use database software, cf. 997331

997332

Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc.

This service code includes:

- licensing services for the right to reproduce, distribute or incorporate entertainment, musical such as broadcasting and showing of original films, sound recordings, radio and television programmes, prerecorded tapes and videos

997333

Licensing services for the right to reproduce original art works

This service code includes licensing services for the right to reproduce, distribute or incorporate artistic originals such as reproduction of original artworks

997334

Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals.

This service code includes licensing services for the right to reproduce, distribute or incorporate literary originals such as reprinting and copying of manuscripts, books, journals and periodicals

997335

Licensing services for the right to use R&D products

This service code includes licensing services for the right to use the outcome of research and development activities, i.e. inventions, such as constitutions of matter, processes, mechanisms, electrical and electronic circuits and devices, pharmaceutical formulations and new varieties of living things produced by artifice

997336

Licensing services for the right to use trademarks and franchises

This service code includes licensing services for the right to use trademarks and to operate franchises.

997337

Licensing services for the right to use minerals including its exploration and evaluation

This service code includes licensing services for the right to use, mineral exploration and evaluation information, such as mineral exploration for petroleum, natural gas and non-petroleum deposits

997338

Licensing services for the right to use other natural resources including telecommunication spectrum

997339

Licensing services for the right to use other intellectual property products.

This service code includes licensing services for the right to use other kinds of intellectual property products, such as architectural and engineering plans, industrial designs etc.


15
May
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F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).