Rate at a Glance
SAC heading 9973
GST rate guide
Leasing or rental services without an operator are generally taxed at the same rate as the goods being rented, often 18%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 24 SAC codes under 9973
| SAC code | Description |
|---|---|
| 997311 | Leasing or rental services concerning transport equipments including containers, with or without operator |
| 997312 | Leasing or rental services concerning agricultural machinery and equipment with or without operator |
| 997313 | Leasing or rental services concerning construction machinery and equipment with or without operator |
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) with or without operator |
| 997315 | Leasing or rental services concerning computers with or without operators |
| 997316 | Leasing or rental services concerning telecommunications equipment with or without operator |
| 997319 | Leasing or rental services concerning other machinery and equipments with or without operator |
| 997321 | Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) |
| 997322 | Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) |
| 997323 | Leasing or rental services concerning furniture and other household appliances |
| 997324 | Leasing or rental services concerning pleasure and leisure equipment. |
| 997325 | Leasing or rental services concerning household linen. |
| 997326 | Leasing or rental services concerning textiles, clothing and footwear. |
| 997327 | Leasing or rental services concerning do-it-yourself machinery and equipment |
| 997329 | Leasing or rental services concerning other goods |
| 997331 | Licensing services for the right to use computer software and databases. |
| 997332 | Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. |
| 997333 | Licensing services for the right to reproduce original art works |
| 997334 | Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. |
| 997335 | Licensing services for the right to use R&D products |
| 997336 | Licensing services for the right to use trademarks and franchises |
| 997337 | Licensing services for the right to use minerals including its exploration and evaluation |
| 997338 | Licensing services for right to use other natural resources including telecommunication spectrum |
| 997339 | Licensing services for the right to use other intellectual property products and other rescources n.e.c |
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