Office Equipment Rental Services Under SAC Code 997314
Office equipment rental services involve giving printers, copiers, scanners and other office machines on rent for a fixed period. Many MSMEs, start ups and growing offices choose office equipment rental instead of buying machines, because it reduces upfront cost and keeps technology up to date. Printer and copier rental under this category usually includes installation, basic maintenance and periodic replacement of faulty units. Under GST, such office equipment rental services (other than computers) are classified under SAC 997314. This SAC code and its GST rate decide how GST is charged on office equipment rental invoices.
Office Equipment Rental Services GST Rate for SAC Code 997314
Leasing and rental services under group 9973 are treated as supply of services under GST, even when the underlying item is a movable good. The taxable value usually includes the base rental charge, operator or driver fees where machines are supplied with manpower and any maintenance or handling fees that form part of the contract. Refundable security deposits and pure reimbursements of government levies can be kept outside the taxable value only when the conditions given in GST law are fully met.
After the September 2025 GST rate changes, most taxable leasing and rental services that are not covered by a special concessional entry are generally placed in the 18% slab with input tax credit for eligible registered business customers. Service providers should still check the latest notifications and circulars, as certain government schemes or specified sectors may enjoy different treatment for particular types of rental contracts.
The table below gives the current standard GST rate for SAC code 997314 in respect of office equipment rental services (other than computers).
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 997314 | Leasing or rental services concerning office machinery and equipment (except computers) with or without operator | 18% with ITC | 18% with ITC | Office machinery leasing is treated as a standard taxable service at 18% in recent SAC rate references. The two slab GST structure has not introduced a separate rate for this category. |
Once the correct GST rate is identified, rental providers should apply that rate in % on the taxable rental value, mention the SAC code clearly on invoices and keep their GST positions consistent across contracts and returns so that customers can plan cash flow and input tax credit smoothly.
Explore Other SAC Codes Under 9973
All these SAC codes fall under the broader leasing and rental services group 9973, which covers rental of machinery, equipment and other goods with or without operator. Each six-digit SAC within this group points to a specific type of rental service so that GST classification and reporting remain clear and structured.
These are the main related six-digit SAC codes under 9973.
Service providers should select the SAC that matches the main equipment being rented, whether it is agricultural machinery, construction equipment, office machines, computers or telecom and network gear. Using the correct six digit SAC and GST rate in % makes billing more transparent, supports proper input tax credit for customers and reduces the risk of disputes during GST reviews.
Conclusion
SAC 997314 relates to office equipment rental services for printers, copiers and similar machines other than computers. These rental services usually fall in the 18% GST slab, allowing eligible business customers to claim input tax credit where conditions are met. Proper use of SAC 997314, along with clear invoicing, supports easy tracking of office equipment costs and GST compliance.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What does SAC code 997314 cover in GST?
SAC 997314 covers rental and leasing of office machines, including printers, copiers, multifunction devices, scanners and related office automation equipment. It is used when businesses hire such machines under rental or operating lease contracts instead of buying them outright, with service charges payable periodically.
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Does SAC 997314 include rental of printers, copiers and other office machines?
Yes. When vendors provide printers, copiers or multifunction devices on monthly or quarterly rental, often including maintenance and toner, the service generally falls under SAC 997314. The agreement usually states that the equipment remains the vendor’s property and is recovered at the end of the rental term.
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What GST rate applies to office equipment rental under SAC 997314?
Office equipment rental under SAC 997314 is typically taxed at 18%. GST is charged on the rental fees and any additional service charges. If the contract also includes separate charges for consumables or paper, those will also be taxable, normally at the same standard service rate.
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Should leasing companies use SAC 997314 on printer and copier rental bills?
Yes. Leasing and office automation companies that give printers and copiers on rental should mention SAC 997314 on their tax invoices. This ensures correct classification for GST returns and helps customers treat the cost as a service expense and claim ITC, subject to regular eligibility rules.
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Can offices claim ITC on GST paid for SAC 997314 rentals used for business?
Registered offices using printers and copiers for business activities can usually claim ITC on GST paid on SAC 997314 rentals. The equipment supports day to day operations, so the GST cost can be offset against output tax liability. Proper invoices and correct reporting in returns are essential.