Hsn code for desert coolers on Rent to Northern Central Railway

997314........ Leasing or rental services concerning office machinery and equipment (except computers) with or without operator (If used in offices)

OR

997319..... Leasing or rental services concerning other machinery and equipments with or without operator

Yes, depending upon agreement or specific reasons and as per Service Receiver's usage pattern.

Both of them are categorized under 18% GST rate