Office Equipment Rental 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.

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997314 SAC Code GST Rate

Review old and new GST rates for Office Equipment Rental under 997314 SAC Code.

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).

SAC Code

997314

Description

Leasing or rental services concerning office machinery and equipment (except computers) with or without operator

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9973

Practical Classification Guidance

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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 997314 and GST compliance.

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.

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.

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.

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.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.