GST on lease rental of Laptop to SEZ

Is GST applicable on supply of lease rental laptops to an SEZ unit?
Replies (6)

yes, as per definition of supply, lease rental are considered as supply. Therefore, GST is applicable.

However, since supply is made to SEZ unit, it is a zero rate supply which means the supplier is eligible to claim ITC refund of the amount paid to the department as GST

Is it covered under the SEZ authorised operations checklist. I could not find it in the checklist.

i am not aware of the same

Thanks. My understanding is that GST is zero rated only when the supply to SEZ is for authorised operation as per the checklist.
yes gst applicable
rate zero rated

When you take computers or laptops on rent, the expense typically falls under the "Rent" or "Computer Rent" group in Tally. You can create a new ledger under Indirect Expenses with a name like Laptop/Computer Rent to keep it organized.

Here’s how you can record the entry in Tally:

Journal Entry:

Laptop/Computer Rent A/c    Dr.
     To Bank/Cash A/c

This records the rental expense properly in your books.

If you're looking for reliable and affordable computer or laptop rental options, check out IndiaRentalz — a trusted platform for renting devices across India.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured ARTICLESHIP 28 October 2026
CA- Inter and Articles

N N V Satish & Co.,

Hyderabad

CA Inter

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
24 October 2026
CA Industrial Trainee

Fytomax Nutrition Private Limited

Aurangabad

CA Inter

View Details
Company
13 November 2026
Accountant

New Mobile India

Muzaffarpur

B.Com

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
Featured 07 November 2026
Paid Assisstant

DPV & Associates

Chennai

CA Inter

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details