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Please use 9973 as HSN code for renting IT and Non IT equipments.
As per the CBEC notification 12/2017 dated 28th june 2017. If your annual turnover is upto 1.5 Crore, you not require to mention HSN Code on the Tax invoice.
If your turnover exceeds 1.5 Crore but below 5 Crore – You can mention just 2 digit of HSN code.
If your turnover exceeds 5 Corore – You need to mention 4 digits of HSN code .
Hope this clarify your query.
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