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SAC group 9972 covers Real estate services: 12 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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| SAC code | Service | GST rate |
|---|---|---|
997211 | Rental or leasing services involving own or leased residential property | Nil or 18% |
997212 | Rental or leasing services involving own or leased non-residential property | Nil or 18% |
997213 | Trade services of buildings | 18% |
997214 | Trade services of time-share properties | 18% |
997215 | Trade services of vacant and subdivided land | Nil or 18% |
997219 | Other real estate services involving owned or leased property | 18% |
997221 | Property management services on a fee or commission basis or on contract basis | 18% |
997222 | Building sales on a fee or commission basis or on contract basis | Nil or 18% |
997223 | Land sales on a fee or commission basis or on contract basis | Nil or 18% |
997224 | Real estate appraisal services on a fee or commission basis or on contract basis | 18% |
997229 | Other real estate services on a fee or commission basis or on contract basis | 18% |
997231 | Services by way of grant of development rights, FSI or additional FSI | Nil or 18% |
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.
