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Renting of property is classified under SAC heading 9972. GST on Renting of property as on 26 October 2026: 18%. All entries under the heading: Nil or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Renting of property?
GST on Renting of property as on 26 October 2026: Nil or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 9972 | Other real estate services not covered by the items above have GST at 18%. | 1/2018-CT(R), entry 16(iii) |
| Nil | Nil | 9972 | If the Central or State Government, a Union territory or a local authority leases land to a government authority or government entity, there is no GST. | 1/2018-CT(R), entry 16(i) |
| Nil | Nil | 9972 | No GST on renting a house to live in, unless rented to a GST-registered business (a proprietor renting for his own home is fine); hostels and PGs are not covered. | 4/2024-CT(R), entry 12 |
| Nil | Nil | 9972 | This covers a government-owned industrial corporation, or a body with 20% or more government ownership. When it leases industrial or financial-business plots for 30 years or more, the upfront premium has no GST (conditions apply). | 28/2019-CT(R), entry 41 |
| Nil | Nil | 9972 | No GST on conducting religious ceremonies, or renting space at a public religious place run by a registered trust, unless rooms cost ₹1000+/day, halls ₹10,000+/day or shops ₹10,000+/month. | 7/2021-CT(R), entry 13 |
| Nil | Nil | 9972 | No GST on development rights (TDR/FSI) used by a builder for flats sold from 1 April 2019, in proportion to residential area (conditions apply). | 4/2019-CT(R), entry 41A |
| Nil | Nil | 9972 | When land is leased as part of a builder's sale of flats, the land part up to one-third of the total amount has no GST. | 3/2019-CT(R), entry 16(ii) |
| Nil | Nil | 9972 | No GST on the upfront premium for a 30-year-plus land lease taken from 1 April 2019 by a builder for flats for sale, in proportion to residential area (conditions apply). | 4/2019-CT(R), entry 41B |
The GST rate on Renting of property is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Detailed guide: GST on Renting of property — today's rate, who pays (reverse charge) and every change since July 2017.
9972 Real estate services
| Code | Description (as in the tariff) |
|---|---|
997211 | Rental or leasing services involving own or leased residential property |
997212 | Rental or leasing services involving own or leased non-residential property |
997213 | Trade services of buildings |
997214 | Trade services of time-share properties |
997215 | Trade services of vacant and subdivided land |
997219 | Other real estate services involving owned or leased property |
997221 | Property management services on a fee or commission basis or on contract basis |
997222 | Building sales on a fee or commission basis or on contract basis |
997223 | Land sales on a fee or commission basis or on contract basis |
997224 | Real estate appraisal services on a fee or commission basis or on contract basis |
997229 | Other real estate services on a fee or commission basis or on contract basis |
997231 | Services by way of grant of development rights, FSI or additional FSI |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Insurance
9971 - Loans and banking
9971 - Goods transport
9965 - Courier services
9968 - Construction services
9954 - Legal services
9982 - Accounting and audit
9982 - Consultancy services
9983 - Software and IT services
9983
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
