Leasing or rental services without operator: classification confirms non-operator rentals excluded from financial leasing for GST purposes. Heading 9973 covers leasing or rental services without operator, including rental or operational leasing of machinery, equipment and personal and household goods; the duration of rental does not affect classification. The heading excludes transactions that are financial leasing in substance. The service description was amended to read 'without operator', replacing the earlier wording that permitted both with or without operator.