--- title: "DVD Rental Services | Professional DVD Rental Solutions" description: "Expert dvd rental services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 997322." canonical: "https://busy.in/sac-code-997322/" --- # DVD Rental under SAC Code 997322 Part of [SAC 9973: Leasing or rental services](https://busy.in/sac-code-9973/). DVD rental services relate to giving DVDs, Blu ray discs and movie titles on hire for a limited viewing period. Customers use DVD rental and Blu ray rental when they want temporary access to movies without building a permanent collection. These services can be offered through physical stores or delivery models. Under GST, such rental of recorded media is covered under SAC 997322. This SAC code and its GST rate decide how GST is calculated on DVD and movie rental charges. ## 997322 SAC Code GST rate 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 gives the prevailing standard GST rate for SAC code 997322 in respect of DVD and movie rental services.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 997322 | Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) | 18% with ITC | 18% with ITC | Treated as part of home entertainment equipment leasing. Current HSN tools group it with other 99732x lease services at 18%. The 56th Council rationalisation does not single out this SAC for a different slab, so the standard 18% rate continues. | 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. ## 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 997322 relates to DVD rental and other recorded media rental services where DVDs, Blu ray discs and movie titles are given on hire. These services are typically taxed at 18% under GST. When businesses use SAC 997322 consistently and apply the right GST rate in %, they can keep entertainment rental billing and tax records simple and easy to explain. ## Frequently asked questions ### What is SAC code 997322 in GST for DVD rental services? SAC 997322 covers rental of recorded media like DVDs, Blu-rays and similar physical formats. It is relevant for businesses that still rent films, educational content or training material in disc format to customers, though such services have become less common with digital streaming growth. ### Does SAC 997322 cover rental of DVDs, Blu-rays and similar media? Yes. Short term or subscription based rental of movies, training videos or other recorded content on physical discs is generally classified under SAC 997322. Customers receive the discs for a limited period and return them after viewing, while the rental operator retains ownership of the media. ### What GST rate applies to DVD and media rentals under SAC 997322? Media rentals under SAC 997322 are typically taxed at 18%. GST is calculated on rental or subscription charges that customers pay for using the DVDs or other media. Any late fees or penalties may also attract GST as part of the overall consideration for the rental service. ### Are online movie rental kiosks billed using SAC 997322? If a kiosk dispenses physical DVDs or Blu-rays to customers for temporary use, those rentals can be classified under SAC 997322. Where the service is purely digital streaming without physical media, other SAC codes related to online content or broadcasting may be more appropriate. ### Can registered dealers claim ITC on GST paid for SAC 997322 where used for business? ITC on SAC 997322 rentals is generally available only where the discs are used for business activities, such as training sessions or commercial screenings. Individuals renting media for personal entertainment cannot claim ITC. Businesses must keep invoices and evidence showing that the rentals support taxable supplies or operations. ## Explore more ### Other SAC services under 9973 - [997311: Transport Equipment Rental](https://busy.in/sac-code-997311/) - [997312: Agricultural Machinery Rental](https://busy.in/sac-code-997312/) - [997313: Construction Equipment Rental](https://busy.in/sac-code-997313/) - [997314: Office Equipment Rental](https://busy.in/sac-code-997314/) - [997315: Computer Rental](https://busy.in/sac-code-997315/) - [997316: Telecom Equipment Rental](https://busy.in/sac-code-997316/) - [997319: Machinery Rental](https://busy.in/sac-code-997319/) - [997321: Projector Rental](https://busy.in/sac-code-997321/) - [997323: Furniture Rental](https://busy.in/sac-code-997323/) - [997324: Sports Equipment Rental](https://busy.in/sac-code-997324/) - [997325: Linen Rental Service](https://busy.in/sac-code-997325/) - [997326: Clothing Rental](https://busy.in/sac-code-997326/) - [997327: Tool Rental](https://busy.in/sac-code-997327/) - [997329: Equipment Rental](https://busy.in/sac-code-997329/) - [997331: Software Licensing](https://busy.in/sac-code-997331/) - [997332: Broadcasting Rights](https://busy.in/sac-code-997332/) - [997333: Image Licensing](https://busy.in/sac-code-997333/) - [997334: Publishing License](https://busy.in/sac-code-997334/) - [997335: Technology License](https://busy.in/sac-code-997335/) - [997336: Trademark Licensing](https://busy.in/sac-code-997336/) - [997337: Mining Exploration License](https://busy.in/sac-code-997337/) - [997338: Spectrum Licensing](https://busy.in/sac-code-997338/) - [997339: Intellectual Property Rights](https://busy.in/sac-code-997339/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)