997317

SAC Code 997317: GST Rate & Description

Leasing or rental services concerning other machinery and equipment without operator
SAC Chapter 99 — Services (SAC) 6-digit code 18% GST
Parent codes: 99 — All services 9973 — Leasing or rental services without opera…
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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Related SAC codes (27 codes)
997311 Leasing or rental services concerning transport… 997312 Leasing or rental services concerning agricultur… 997313 Leasing or rental services concerning constructi… 997314 Leasing or rental services concerning office mac… 997315 Leasing or rental services concerning computers… 997316 Leasing or rental services concerning telecommun… 997317 Leasing or rental services concerning other mach… 997318 Transfer of the right to use any goods for any p… 997319 Leasing or rental services concerning other mach… 997321 Leasing or rental services concerning television… 997322 Leasing or rental services concerning video tape… 997323 Leasing or rental services concerning furniture… 997324 Leasing or rental services concerning pleasure a… 997325 Leasing or rental services concerning household… 997326 Leasing or rental services concerning textiles,… 997327 Leasing or rental services concerning do-it-your… 997328 Transfer of the right to use any goods for any p… 997329 Leasing or rental services concerning other good… 997331 Licensing services for the right to use computer… 997332 Licensing services for the right to broadcast an… 997333 Licensing services for the right to reproduce or… 997334 Licensing services for the right to reprint and… 997335 Licensing services for the right to use research… 997336 Licensing services for the right to use trademar… 997337 Licensing services for the right to use minerals… 997338 Licensing services for right to use other natura… 997339 Licensing services for the right to use other in…

About SAC Code 997317

SAC code 997317 is a 6-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Leasing or rental services concerning other machinery and equipment without operator.

This code falls under Chapter 99 (Services (SAC)) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying services classified under this SAC code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit SAC codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is SAC code 997317?
SAC 997317 refers to: Leasing or rental services concerning other machinery and equipment without operator. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 997317?
The GST rate for SAC code 997317 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 997317 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 997317 belong to?
SAC code 997317 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).