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of <h1>GST Classification Update: Leasing/Rental Services for Machinery and Equipment without Operator, Effective October 1, 2019.</h1> The classification of leasing or rental services for various types of machinery and equipment without an operator, as per the GST Scheme of Classification of Services. It includes categories such as transport equipment, agricultural machinery, construction machinery, office machinery (excluding computers), computers, telecommunications equipment, and other machinery. Each service code specifies what is included and excluded, with references to financial leasing exclusions. The classification is based on the United Nations Central Product Classification (UNCPC) and was updated by a notification effective from October 1, 2019.
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