What is the SAC code for renting of Cranes, Hydras, Forklifts with the operator and the GST rate applicable to it, read with Notification 20/2019 Central Tax (Rate) dated 30.09.2019 wef 1.10.2019? We have to classify the service of renting Cranes, Hydras, forklifts, etc., construction equipment as per the current position in GST law. According to us we can use Sac code 997313 or 997319. When we go through the revised explanatory notes there it is mentioned clearly as "without operator".If the Service is with an operator which SAC and GST rate is applicable?

Reply—Via issuance of Notification no. 20/2019 (central tax rate) dated 30.09.2020 following amendment has been made—

Under heading Leasing or rental services with or without operator the words with or” shall be omitted. Effective entry will be " Leasing or rental services without operator".

And entry (viii) leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above is substituted with leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above.

If leasing service is providing with respecct to construction equipment with operator, SAC will be 9997 (other service) and rate of tax is 18%. 

Rental services of transport vehicles with operators suah as renting of crain is taxable @18% under SAC 9966.