--- title: "Sports Equipment Rental Services | Professional Sports Equipment Rental Solutions" description: "Expert sports equipment rental services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 997324." canonical: "https://busy.in/sac-code-997324/" --- # Sports Equipment Rental under SAC Code 997324 Part of [SAC 9973: Leasing or rental services](https://busy.in/sac-code-9973/). Sports equipment rental services deal with giving sports, fitness and leisure equipment on hire for short term use. Individuals, clubs and event organisers use sports equipment rental and party equipment hire for tournaments, corporate events and seasonal activities. Items can include bats, nets, fitness gear and game setups. Under GST, these rental services are classified under SAC 997324. This SAC code and its GST rate decide how GST is applied on sports and recreation equipment rental bills. ## 997324 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 explains the current standard GST rate for SAC code 997324 for sports and recreation equipment rental services.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 997324 | Leasing or rental services concerning pleasure and leisure equipment. | 18% with ITC | 18% with ITC | Lease of leisure equipment (boats, games, entertainment gear etc.) is clubbed with other leasing services under 9973 and widely shown at 18% with ITC. No specific rationalisation entry targets this SAC, so the standard 18% continues after 22 Sep 2025. | 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 997324 is meant for sports equipment rental services including sports, fitness and party equipment given on hire. These services usually come under the 18% GST slab, and registered customers may claim input tax credit when the rentals are used for taxable business activities. By classifying services under SAC 997324, charging the correct GST rate in % and keeping proper documentation, service providers can support smooth GST compliance for recreation and sports related rentals. ## Frequently asked questions ### What is SAC code 997324 in GST for sports equipment rental? SAC 997324 is used for rental of sports, recreation and party equipment. It covers short term hire of items like games gear, inflatables and event props. The owner keeps the equipment and charges rent for temporary use, without transferring ownership to the customer. ### Does SAC 997324 cover short term rental of sports and party equipment? Yes. Hiring bats, nets, gym items, bouncy castles, party games or similar equipment for a few hours or days usually falls under SAC 997324. The service is treated as equipment rental, even if the provider also handles basic setup or collection from the customer location. ### What GST rate applies to sports equipment rental under SAC 997324? Sports and party equipment rentals under SAC 997324 are generally taxed at 18%. GST is charged on the rental amount and any extra service charges like delivery or setup. Providers should always check current GST notifications in case any special exemption or concessional rate is notified. ### Should event planners use SAC 997324 when hiring sports gear? Yes. Event planners or clubs that hire sports gear or party equipment and then re bill clients should use SAC 997324 on their own rental invoices. This makes classification clear for GST returns and helps business customers decide whether they can claim input tax credit on such expenses. ### Can businesses claim ITC on GST paid for SAC 997324 rentals? Businesses can generally claim ITC on GST paid for SAC 997324 rentals when the equipment is used for a genuine business purpose, such as corporate events or customer engagement activities. ITC is not available for purely personal functions or where the outward activity itself is exempt from GST. ## 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/) - [997322: DVD Rental](https://busy.in/sac-code-997322/) - [997323: Furniture Rental](https://busy.in/sac-code-997323/) - [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/)