Hsn code of giving the jcb (earth movers) for hire service

This query is : Resolved

Quick Summary

Hiring or rental of JCB or earth movers is generally classified under SAC 997313 for leasing or rental services of construction machinery. GST at 18% applies on such services, whether provided with or without an operator.

Querist : Anonymous

Querist : Anonymous (Querist)

01 June 2018 Dear Team,

what is the HSN code of giving the JCB (EARTH MOVERS) for hire/rental services??
and what is the GST rates for the same??

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
Follow

09 July 2024 The HSN code and GST rate for hiring or renting services of JCBs (earthmovers) fall under the category of leasing or rental services with or without operators. The appropriate classification and GST rate for such services can be found in the GST rate schedules provided by the Government of India.

### HSN Code and GST Rate:

1. **HSN Code**: 9973
- **Description**: Leasing or rental services concerning machinery and equipment without an operator.

2. **GST Rate**:
- The GST rate for rental services of machinery and equipment without an operator is 18%.

### Detailed Classification:

- **99731**: Leasing or rental services concerning machinery and equipment with or without an operator. This category includes leasing services of construction machinery and equipment, including earthmoving equipment.
- **997313**: Leasing or rental services concerning construction machinery and equipment with or without operator. This specifically covers machinery like JCBs.

### Example Classification:

If you are providing JCB (earthmover) on hire without an operator, you should use the following classification:

- **HSN Code**: 997313
- **GST Rate**: 18%

### GST Invoice Example:

When creating an invoice for the rental service of JCBs, ensure to include the HSN code and apply the appropriate GST rate. Here’s a sample:

```plaintext
Invoice No: 001
Date: 09/07/2024

To,
[Client Name]
[Client Address]

Description of Service: Hiring of JCB (Earth Mover) without operator
HSN Code: 997313

Quantity: 1
Rate: [Rental Rate per Day/Hour]
Total Rental Amount: [Total Amount]

GST @ 18%: [Calculated GST Amount]
Total Amount Payable: [Total Amount + GST]

Thank you for your business!

[Your Company Name]
[Your Company Address]
[Your GSTIN]
```

By using the HSN code 997313 and applying the 18% GST rate, you can ensure compliance with the GST regulations for hiring or renting JCBs or similar earthmoving equipment.

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