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A laptop rental invoice must list every machine by serial number and configuration, because corporate clients hire dozens at a time and audit them on return. Leasing or rental of computers falls under SAC 997315, and since lease rentals follow the rate on like goods, rent on laptops and desktops of heading 8471 is 18%. Beyond the basics, record the rental period, monthly rate per unit, location of deployment, software installed, security deposit, delivery and pickup, and the damage and data-wipe terms.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Laptop rental, Core i5, 16 GB RAM, 512 GB SSD, per month | 997315 | 20 MONTH | 1,800.00 | 36,000.00 | 18% |
| Desktop rental with 22 inch monitor, per month | 997315 | 10 MONTH | 1,400.00 | 14,000.00 | 18% |
| Multifunction laser printer rental, per month | 997315 | 2 MONTH | 1,500.00 | 3,000.00 | 18% |
| Delivery, setup and pickup | 997315 | 1 JOB | 3,000.00 | 3,000.00 | 18% |
| Taxable value | ₹56,000.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹10,080.00 | ||||
| Invoice total | ₹66,080.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: Delivery Challan Under GST: When and How to Use One · E-Way Bill Limit and Rules: When You Need One and When You Don't · Billing for Service Businesses: Models, GST and Best Practice
The services classification places leasing or rental of computers, with or without operators, at SAC 997315. Lease rentals of goods are taxed at the rate that applies to a sale of the like goods, and automatic data processing machines of heading 8471 are in the 18% schedule after 22 September 2025. Rent on laptops, desktops and their units is therefore 18%. Printers of 8443 and monitors of 8528 are also 18%.
A multi-month laptop rental is a continuous supply of service. Under section 31(5), the invoice is due on or before the payment due date in the contract. Raise invoices each month on the same date and list the units on hire that month, adjusting for any machines added or returned mid-month on a pro-rata basis.
A refundable deposit is not consideration while held. Where the rental company keeps part of it for damage, a missing charger or an unreturned laptop, that amount becomes consideration and needs a tax invoice at 18%. Record the damage and the basis of the charge on the invoice.
For a registered client, the place of supply of the rental is the client's registered location, so the rental company charges IGST or CGST plus SGST based on that. Where a client has GSTINs in several states and wants each office billed separately, the rental company should invoice each registration for the machines deployed there.
Sending your own laptops to a client is not a sale but a movement for rental. Use a delivery challan, and generate an e-way bill where the consignment value exceeds Rs 50,000, which a batch of laptops easily does. Inter-state movement of your own stock should also be documented carefully.
Some contracts let the client buy the laptops at the end of the term for a residual price. The buyout is a sale of used goods, invoiced separately under heading 8471 at 18% on the buyout price. It should not be added to the last month's rent. Where the contract transfers ownership automatically at the end, it may be closer to a sale on instalments from the start, so review the terms before choosing how to invoice.
18%. Rental of computers under SAC 997315 follows the rate on laptops and desktops of heading 8471, which is 18%.
No, while it is refundable and held as security. Any amount retained for damage or loss is taxable.
Yes, a registered business client using the machines for its taxable business can generally claim input tax credit on the rent.
Yes, if the value of the consignment exceeds Rs 50,000. Use a delivery challan since it is not a sale.
Bill per day or per event, listing the number of machines, the dates, the venue address and the configuration. Charge delivery and setup as separate lines at 18%.
Sources: CBIC — Notification 9/2025-Integrated Tax (Rate), goods rate schedules · CBIC — Notification 9/2025-Central Tax (Rate), 17 Sep 2025 · CBIC tax information portal (notifications and SAC scheme) · CBIC — GST rates for goods and services
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