HSN 9973 is a crucial classification under GST, covering a range of leasing or rental services. When initially GST was implemented, HSN 9973 used to contain leasing or rental services with or without operator. But, vide notification no. 20/2019-CT(R) has removed the word “with” under HSN 9973. Now, HSN 9973 deals with leasing or rental services without operator only. This ...