Leasing or rental services classification clarifies SAC subcodes and specified goods covered for GST compliance. Group 99732 classifies leasing or rental services of movable goods into subcodes identifying covered categories-home entertainment equipment, video tapes and disks, furniture and household appliances, pleasure and leisure equipment, household linen, textiles/clothing/footwear (excluding uniform supply/cleaning), do it yourself machinery and equipment, and a residual subcode for other goods-each with illustrative inclusions and noted exclusions to guide GST/service classification and compliance.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Leasing or rental services classification clarifies SAC subcodes and specified goods covered for GST compliance.
Group 99732 classifies leasing or rental services of movable goods into subcodes identifying covered categories-home entertainment equipment, video tapes and disks, furniture and household appliances, pleasure and leisure equipment, household linen, textiles/clothing/footwear (excluding uniform supply/cleaning), do it yourself machinery and equipment, and a residual subcode for other goods-each with illustrative inclusions and noted exclusions to guide GST/service classification and compliance.
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