GST on lease rental of Laptop to SEZ

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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.

Hereโ€™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 โ€” a trusted platform for renting devices across India.


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