|Section Number||Service||Heading Number||Group Number||SAC Code||Service Detail||Service Description||GST||EffectiveDate||Section 7||Financial and related services; real estate services; and rental and leasing services||9973||99731||997315||Leasing or rental services concerning machinery and equipment with or without operator||Leasing or rental services concerning computers with or without operators||18||28-06-2017|
SAC Code 997315 is used for the Leasing or rental services concerning machinery and equipment with or without operator under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Leasing or rental services concerning computers with or without operators , 7 - Financial and related services; real estate services; and rental and leasing services . Heading number of this service is 9973 and the group number is 99731 . These codes are mandatory mapping or classification of services that need to be used by a taxpayer.
SAC (Services Accounting Code) are used for the identification of the service.SAC indicates specific code tends to reduce the possibility of misinterpretation. SAC in respect of the supply of services while HSN code in respect of the supply of goods. There will be no need for entering the description of the goods or services while filing GST returns online.