SAC code 997326 — Leasing or rental services concerning textiles, clothing and
SAC · sac18%Leasing or rental services concerning textiles, clothing and footwear
This service code covers the rental or leasing of textiles, clothing, and footwear without an operator—meaning you rent these items for temporary use but the rental company doesn't provide staff to operate or maintain them. Common examples include renting wedding clothes, formal wear, safety uniforms, or shoes for short-term use.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 18% | 9% | 9% | S.No 17(viia): Leasing or renting of goods Same rate of central tax as applicable on supply of like - goods involving transfer of title in goods (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), |
| 18% | 9% | 9% | S.No 17(ii): (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. |
source: 11/2017-Central Tax (Rate) · effective 2017-06-28 · rate inherited from 9973 · all codes at 18%
gst calculator — pre-filled with this rate
products commonly classified here
Apparel leasingClothing rentalCostume rentalFootwear leasingFormal wear rentalGarment rental serviceLehenga rentalParty wear rentalSafety shoes rentalSaree rentalShoe rentalTextile rentalUniform leasingWedding dress rentalWork uniform rental
sibling codes
- 997311Leasing or rental services concerning transport equipments including containers, without operat
- 997312Leasing or rental services concerning agricultural machinery and equipment without operator
- 997313Leasing or rental services concerning construction machinery and equipment without operator
- 997314Leasing or rental services concerning office machinery and equipment (except computers) without
- 997315Leasing or rental services concerning computers without operators
- 997316Leasing or rental services concerning telecommunications equipment without operator
- 997317Leasing or rental services concerning other machinery and equipment without operator
- 997318Transfer of the right to use any goods for any purpose (whether or not for a specified period)
- 997319Leasing or rental services concerning other machinery and equipments without operator
- 997321Leasing or rental services concerning televisions, radios, video cassette recorders, projectors
- 997322Leasing or rental services concerning video tapes and disks (home entertainment equipment )
- 997323Leasing or rental services concerning furniture and other household appliances
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compiled from official sources · not tax advice · verify with your tax advisor before filing