SAC Code 997321 -- – Leasing or rental services concerning televisions, radios, video cassette record (GST Rate 18%)

SAC Code 997321

Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )

SAC997321

Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment )

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9973
Subheading: 997321
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Leasing or rental services concerning televisions, radios, video cassette record. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

997322
Leasing or rental services concerning video tapes and disks (Home ente
18%
997323
Leasing or rental services concerning furniture and other household ap
18%
997324
Leasing or rental services concerning pleasure and leisure equipment.
18%
997325
Leasing or rental services concerning household linen.
18%
997326
Leasing or rental services concerning textiles, clothing and footwear.
18%

Frequently asked questions

What is SAC Code 997321?
SAC Code 997321 is the official Service Accounting code for Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and relat, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 997321?
SAC Code 997321 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 997321 belong to?
SAC Code 997321 falls under Chapter 99 -- Services of the GST tariff.
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