Rental on Tea Coffee Vending Machine

Hi Vivek!

For rental of Tea and Coffee Vending Machines, the applicable GST classification falls under Service Accounting Codes (SAC).

SAC Code for Rental of Tea & Coffee Vending Machines:

• SAC Code: 997212 — Renting or leasing services of machinery and equipment without operator
  This code covers rental/leasing of machinery like vending machines.

Explanation:

• Renting or leasing of vending machines (including tea and coffee vending machines) without operator generally comes under this SAC.

• The service is considered as renting of machinery, and GST is applicable accordingly.

Additional Details:

• HSN Code: Not applicable here as this is a service.

• GST Rate: Generally, 18% GST is applicable on renting/leasing of machinery and equipment services.

If the service includes operator/maintenance, it might be treated differently, but for pure rental of machines, SAC 997212 is appropriate.