<h1>Service Code 9973 covers rental of machinery, equipment, and goods without an operator; excludes financial leasing under 997114.</h1> Leasing or rental services without an operator fall under Service Code 9973 according to the Scheme of Classification of Services. This classification includes the rental or operational leasing of machinery, equipment, and personal and household goods without an operator. The duration of the rental service does not affect its classification. Financial leasing services for machinery, equipment, and personal and household goods are not included under this heading and are classified separately under 997114. This classification was updated by Notification No. 20/2019-Central Tax (Rate), effective from October 1, 2019.