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HSN Codes and GST Rates of HSN 99731

Leasing or rental services concerning machinery and equipment 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.


15
May
S
M
T
W
T
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)).