What is the SAC code for renting of Cranes, Hydras, Forklifts with the operator and the GST rate applicable to it, read with Notification 20/2019 Central Tax (Rate) dated 30.09.2019 wef 1.10.2019? We have to classify the service of renting Cranes, Hydras, forklifts, etc., construction equipment as per the current position in GST law. According to us we can use Sac code 997313 or 997319. When we go through the revised explanatory notes there it is mentioned clearly as "without operator".If the Service is with an operator which SAC and GST rate is applicable?

Reply- 997313- Leasing or rental services concerning construction machinery and equipment with operator

997319- Leasing or rental services concerning other machinery and equipment with operator

In your case, sac 997313 will be applicable, and rate of tax is