Rent HSN Codes with GST Rate for Property, Machinery and Vehicle Rent
The HSN code for rent depends on the type of property, machinery, or vehicle being rented and the nature of the service. Under GST, rental services are generally classified using SAC codes rather than HSN codes for goods. Property rent, machinery rental, vehicle hiring, and leasing services may have different GST classifications and rates.
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HSN Code & GST Rate List for Rent
Showing 38 of 38 HS codes| HSN Code | Description | HS Code | Description | GST% |
|---|---|---|---|---|
| 9972 | Real estate services covering the renting, leasing, selling and managing of land and buildings, whether owned or taken on lease | 997211 | Rent or lease of a house, flat, apartment or PG room that the owner owns or has taken on lease | Nil |
| 997212 | Rent or lease of commercial property such as a shop, office, showroom, godown, warehouse or factory unit | 18% | ||
| 997213 | Trade services for buildings — buying and selling of ready buildings on own account | 18% | ||
| 997214 | Trade services for time-share properties, such as holiday-home usage rights | 18% | ||
| 997215 | Trade services for empty plots and divided land parcels | 18% | ||
| 997221 | Property management work handled for an owner against a fee or commission | 18% | ||
| 997222 | Selling a building for someone else and earning brokerage or commission | 18% | ||
| 997223 | Selling land for someone else and earning brokerage or commission | 18% | ||
| 997224 | Valuation and appraisal of land or buildings done for a fee | 18% | ||
| 9973 | Leasing or rental of goods, machinery, equipment and intellectual property, given with or without an operator, where ownership is not transferred | 997311 | Hire of transport equipment and shipping containers, with or without an operator | 18% |
| 997312 | Hire of farm machinery and equipment like tractors, harvesters and tillers | 18% | ||
| 997313 | Hire of construction machinery such as cranes, excavators, JCBs and mixers | 18% | ||
| 997314 | Hire of office machines and equipment, excluding computers | 18% | ||
| 997315 | Hire of computers, laptops, servers and related hardware | 18% | ||
| 997316 | Hire of telecom equipment like towers, routers and network devices | 18% | ||
| 997317 | Hire of any other machinery and equipment not listed above | 18% | ||
| 997321 | Hire of home entertainment items — televisions, radios, projectors, audio systems and accessories | 18% | ||
| 997322 | Hire of video tapes, CDs, DVDs and similar recorded media | 18% | ||
| 997323 | Hire of furniture and household appliances such as beds, sofas, fridges and washing machines | 18% | ||
| 997324 | Hire of sports, hobby and leisure equipment | 18% | ||
| 997325 | Hire of household linen like bedsheets, towels and curtains | 18% | ||
| 997326 | Hire of textiles, clothing, costumes and footwear | 18% | ||
| 997327 | Hire of do-it-yourself tools and small machinery | 18% | ||
| 997329 | Hire of any other goods not covered by the codes above | 18% | ||
| 997331 | Licence to use computer software and databases | 18% | ||
| 997332 | Licence to broadcast or screen films, sound recordings, radio and TV programmes | 18% | ||
| 997333 | Licence to reproduce original artistic works | 18% | ||
| 997334 | Licence to reprint or copy manuscripts, books, journals and magazines | 18% | ||
| 997335 | Licence to use research and development output | 18% | ||
| 997336 | Licence to use a trademark or run a franchise | 18% | ||
| 997337 | Licence to use mineral rights, including exploration and evaluation | 18% | ||
| 997338 | Licence to use other natural resources, including telecom spectrum | 18% | ||
| 997339 | Licence to use any other intellectual property or resource not listed above | 18% | ||
| 9966 | Rental and hire of transport vehicles supplied along with an operator or driver | 996601 | Hire of road vehicles — cars, cabs, buses, coaches, trucks and other motor vehicles | 5% or 18% |
| 996602 | Hire of water vessels including passenger boats and cargo ships | 18% | ||
| 996603 | Hire of aircraft for passenger or cargo use | 5% or 18% | ||
| 996609 | Hire of any other transport vehicle not listed above | 18% | ||
| 9971 | Financial and related services, including leases structured as a financing arrangement | 997114 | Financial leasing where the customer effectively buys the asset over the lease term | Same as the rate on the asset |
Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Understanding the correct rent GST rate, SAC code, and service helps businesses record rental transactions correctly and apply the appropriate GST during invoicing and tax filing.
Related HSN Code Pages
Frequently Asked Questions
Everything you need to know about the HSN code and GST rate for Rent.
SAC code 997212 covers rental or leasing services involving owned or leased non-residential property. It applies to the renting or leasing of commercial or other non-residential properties, such as offices, warehouses, factories, shops, and similar buildings. In GST, this is a SAC code for rent services, rather than an HSN code for goods.
