HSN code for rent

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

This service code includes:

leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry

SAC 997212 Rental or leasing services involving own or leased non-residential property

This service code includes:

rental or leasing services concerning industrial, commercial or other non-residential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties. Rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year.

For more information...

https://www.cbic.gov.in/resources//htdocs-cbec/gst/explanatory_notes_updated.pdf

Explanation Of SAC CODE - 997212

This service code includes:

1. rental or leasing services concerning industrial, commercial or other non-residential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties.
2. rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year

Originally posted by : Deepak Gupta
	997319 Leasing or rental services concerning other machinery and equipment with or without operator This service code includes: leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry SAC 997212 Rental or leasing services involving own or leased non-residential property This service code includes: rental or leasing services concerning industrial, commercial or other non-residential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties. Rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year.

Sir, if a textile factory XYZ has air conditioners, will they be considered as fixed assets to the owner(s) of the factory? 

Originally posted by : shahyar husain
	Originally posted by : Deepak Gupta 997319 Leasing or rental services concerning other machinery and equipment with or without operator This service code includes: leasing, renting or hiring services concerning all kinds of machinery, whether or not electrical, except personal or household goods, generally used as capital goods by industry SAC 997212 Rental or leasing services involving own or leased non-residential property This service code includes: rental or leasing services concerning industrial, commercial or other non-residential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties. Rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year. Sir, if a textile factory XYZ has air conditioners, will they be considered as fixed assets to the owner(s) of the factory?

Yes