GST Rate on Computer rental
The GST rate on computer rental is 18%, under SAC code 997311 (leasing or rental of computers and peripherals). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for computer rental
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997311
- Also covers: laptop rental, it rental
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on computer rental
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on computer rental
What is the GST rate on computer rental?
The GST rate on computer rental is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Computer rental falls under SAC code 997311.
What is the HSN code for computer rental?
Computer rental falls under SAC code 997311, which covers leasing or rental of computers and peripherals. Show this code on every GST tax invoice line for computer rental.