What does SAC code 997311 cover?

SAC code 997311 covers Leasing or rental of computers and peripherals. It belongs to the Services category.

What is the GST rate for SAC code 997311?

Goods under SAC 997311 attract 18% GST in India as of 2026.

Do I need to print 997311 on my invoice?

HSN reporting depends on turnover: up to Rs 5 crore you report 4 digits on B2B invoices, above Rs 5 crore you report 6 digits. Enter 997311 on the line item and IndiaCRM prints the right number of digits for your turnover slab.

SAC Code 997311: Leasing or rental of computers and peripherals

SAC code 997311 classifies leasing or rental of computers and peripherals under India's GST system. GST rate: 18%.

GST Rate Breakdown

GST Rate: 18%
CGST + SGST (intra-state): 9% + 9%
IGST (inter-state): 18%

Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.

18% is India's standard GST rate applying to the majority of goods and services

18% is India's standard GST rate applying to the majority of goods and services. Leasing or rental of computers and peripherals falls in this bucket. Full ITC available.

Sample Calculation for Leasing or rental of computers and peripherals

Taxable value: ₹10,000
GST (18%): ₹1,800
Intra-state: ₹900 CGST + ₹900 SGST
Inter-state: ₹1,800 IGST
Total: ₹11,800

When to Use SAC Code 997311

Use SAC code 997311 on every tax invoice for leasing or rental of computers and peripherals. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.

FAQs about SAC 997311

What is SAC code 997311?

SAC code 997311 classifies leasing or rental of computers and peripherals under India's GST system. The applicable GST rate is 18%.

What is the GST rate for Leasing or rental of computers and peripherals?

Leasing or rental of computers and peripherals attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.

Is Leasing or rental of computers and peripherals exempt from GST?

No. Leasing or rental of computers and peripherals attracts 18% GST on every taxable sale.