<h1>Leasing or rental services of machinery and equipment without operator classified with specific inclusions and exclusions under GST.</h1> 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.