Why this template?

Renting of machinery and equipment attracts 18% GST under SAC 9973. This covers construction equipment, generators, AV equipment, industrial machinery, and heavy vehicles. Transfer of the right to use goods is treated as a supply of services under GST.

Common HSN/SAC codes for Equipment Rental

Code	Description	GST Rate
9973	Renting and leasing of machinery/equipment	18%
9973	Renting of construction equipment	18%
9973	Generator and power equipment rental	18%
9965	Rental of goods transport vehicle	5%
8705	Special purpose motor vehicles (sale)	28%

Sample line items

Excavator rental (per day)
Generator set hire (monthly)
Scaffolding hire charges
Forklift rental with operator
AV equipment rental for event

Industry-specific notes

All equipment and machinery rental: 18% GST (SAC 9973)
GTA vehicle hire under time charter: 18%; goods transport services: 5% under RCM
Hire purchase (finance lease): may be treated as supply of goods — confirm structure
ITC available to renter on rental charges for business use
E-way bill required if rented equipment value exceeds ₹50K on movement