SAC code 997311
Service code in chapter 99 — All Services
Leasing or rental services concerning transport equipments including containers, without operator
Classification
| Code type | SAC — Services Accounting Code |
|---|---|
| Level | Service code (6 digits) |
| Chapter 99 | All Services |
| Heading 9973 | Leasing or rental services without operator |
| Service code 997311 | Leasing or rental services concerning transport equipments including containers, without operator |
Other codes under 9973
Using SAC 997311 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9973) on B2B invoices, and a business above ₹5 crore must show 6 digits (997311) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is SAC code 997311?
SAC code 997311 is the service code for: Leasing or rental services concerning transport equipments including containers, without operator.
What is the GST rate for SAC 997311?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for SAC 997311 before invoicing.
How many digits of SAC 997311 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (9973) on B2B invoices. Above ₹5 crore: 6 digits (997311) on all invoices.