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Leasing
SAC 997311
Leasing of motor vehicles without driver
28% GST
What is SAC code 997311?
SAC (Service Accounting Code) 997311 classifies leasing of motor vehicles without driver under the Indian GST framework. The applicable GST rate is 28%. This SAC falls under the Leasing service category.
GST rate
28%
Intra-state split
CGST 14% + SGST 14%
When to use SAC 997311
Issuing tax invoices for leasing of motor vehicles without driver
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services
Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.