Leasing or rental services of machinery and equipment without operator classified with specific inclusions and exclusions under GST. Classification establishes leasing or rental services concerning machinery and equipment without operator as a discrete GST service group with subordinate service codes for transport, agricultural, construction, office machinery, computers, telecommunications and other machinery; each subcode lists included examples and expressly excludes financial leasing and other specialized rentals, and terminology was formally amended to 'without operator' by central notification.