Projector Rental Under SAC Code 997321

Projector rental services focus on providing projectors, TVs and audio systems on hire for meetings, trainings, conferences and events. Many offices, institutes and event organisers prefer projector rental, TV rental and audio system rental for short term use instead of purchasing all equipment. Under GST, such rental services fall under SAC 997321. This SAC code and its GST rate decide how GST is applied on audio visual equipment rental bills and service charges.

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997321 SAC Code GST Rate

Review old and new GST rates for Projector Rental under 997321 SAC Code.

Leasing and rental services under group 9973 are treated as supply of services under GST even when the item being rented is a movable good. The taxable value normally includes base rental charges, operator or handling fees where applicable and any other service amounts that are part of the contract. Refundable security deposits and pure reimbursements of government levies can be kept outside taxable value only when GST conditions are fully satisfied.

After the September 2025 GST changes, most taxable leasing and rental services that are not covered by a special concession generally fall in the 18% slab with input tax credit for eligible registered recipients. Service providers should still review the latest notifications and circulars in case any specific exemption or reduced rate has been notified for a particular category of rental service.

The table below sets out the current standard GST rate for SAC code 997321 for projector and audio visual equipment rental services.

SAC Code

997321

Description

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

New Rate

Same rate as the goods leased

Old Rate

Same rate as the goods leased

Notes

Leasing or renting goods, with or without an operator, is taxed at the GST rate that applies to selling the same goods, so check the rate of the item leased (for example 5%, 18% or 40%). Source: Notification 11/2017-Central Tax (Rate), S. No. 17(viia), as amended by 27/2018 and 20/2019.

In most practical cases these rental services are taxed at 18%, with input tax credit available to registered business customers when they use the rented assets for taxable supplies. Service providers should apply the correct GST rate in % on the rental value, mention the SAC code clearly and keep their tax treatment consistent across invoices and returns.

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Practical Classification Guidance

Service providers should identify the SAC that best matches the main asset being rented, such as machinery, audio visual systems, furniture or sports equipment. Using the correct six digit SAC and the right GST rate in % makes invoices easier to understand, supports proper input tax credit for customers and reduces the risk of classification disputes during GST reviews.

Conclusion

SAC 997321 is used for projector rental and related audio visual equipment rental services for offices, institutions and events. Such rentals generally fall in the 18% GST slab, allowing registered business customers to claim input tax credit where they meet the conditions. Correct use of SAC 997321 and the appropriate GST rate in % helps service providers and clients manage event and meeting costs with clear tax treatment.

Frequently Asked Questions

Clear answers to common queries about SAC Code 997321 and GST compliance.

What does SAC code 997321 cover in GST?

SAC 997321 covers rental of audio visual and related event equipment, such as projectors, televisions, LED walls, sound systems and conference equipment. It is common for event organisers, hotels and corporate offices to hire such equipment for meetings, conferences, product launches or short term campaigns.

Does SAC 997321 include rental of projectors, TVs and audio-visual systems?

Yes. Hiring projectors, LCD or LED screens, professional audio systems, microphones, mixers and similar AV gear generally falls under SAC 997321. The vendor provides equipment on hire and may also offer setup and technical support, but ownership remains with the vendor throughout the rental period.

What GST rate applies to projector rental services under SAC 997321?

AV equipment rental under SAC 997321 is usually taxed at 18%. GST is charged on rental and any related support fees, such as technician charges. If the service is structured as a complete event management package, classification and valuation may involve broader event services in addition to this code.

Should event and conference AV rentals use SAC 997321?

Yes. Event companies, hotels and conference venues that bill separately for AV equipment should normally use SAC 997321 on those invoices. This clear classification helps clients identify the service as equipment rental and claim eligible ITC when events relate to their taxable business activities or marketing campaigns.

Can companies claim ITC on GST paid for SAC 997321 rentals for business events?

Registered companies can generally claim ITC on GST paid for SAC 997321 rentals when events are held for business purposes such as training, marketing or conferences. ITC is not permitted where events are purely personal or relate to exempt activities. Proper documentation and business purpose evidence are essential.

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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.