About SAC Code 9973
SAC Code 9973 covers Leasing or rental services without operator and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Services sector (Professional, IT, logistics, hospitality).
How to Use SAC Code 9973 on GST Invoices
- Include the SAC code 9973 on every GST invoice for leasing or rental services without operator
- Businesses with turnover above ₹5 crore must use 6-digit SAC codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The SAC code must match the product/service description on your invoice
- Incorrect SAC codes can lead to GST notices and ITC mismatches
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Last verified: 2026-06-26 · Source: CBIC Master Tariff