{"id":7234,"date":"2024-01-11T10:58:21","date_gmt":"2024-01-11T10:58:21","guid":{"rendered":"https:\/\/mybillbook.in\/blog\/?page_id=7234"},"modified":"2026-10-23T09:06:10","modified_gmt":"2026-10-23T09:06:10","slug":"real-estate-services","status":"publish","type":"page","link":"https:\/\/mybillbook.in\/blog\/sac-code\/real-estate-services\/","title":{"rendered":"SAC Code for Real Estate Services"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Real estate services fall under SAC heading 9972 under GST in India.<\/strong> This includes property rental, leasing, brokerage, property management and real estate appraisal services. The exact six-digit SAC code depends on the service provided, while GST rates and exemptions vary according to the transaction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Since real estate services are classified using SAC (Services Accounting Code), not HSN, businesses should select the appropriate service code before preparing GST invoices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the SAC Code for Real Estate Services?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The main SAC heading for real estate services is <strong>9972<\/strong>. It covers real estate services involving owned, leased or third-party properties, including rentals, property transactions and management services.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>SAC code<\/th><th>Service description<\/th><\/tr><\/thead><tbody><tr><td>9972<\/td><td>Real estate services<\/td><\/tr><tr><td>997211<\/td><td>Rental or leasing of residential property<\/td><\/tr><tr><td>997212<\/td><td>Rental or leasing of non-residential property<\/td><\/tr><tr><td>997213<\/td><td>Trade services of buildings<\/td><\/tr><tr><td>997214<\/td><td>Trade services of time-share properties<\/td><\/tr><tr><td>997215<\/td><td>Trade services of vacant and subdivided land<\/td><\/tr><tr><td>997221<\/td><td>Property management services<\/td><\/tr><tr><td>997222<\/td><td>Building sales on a fee or commission basis<\/td><\/tr><tr><td>997223<\/td><td>Land sales on a fee or commission basis<\/td><\/tr><tr><td>997224<\/td><td>Real estate appraisal services<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a property broker earning commission from arranging the sale of a building may use SAC 997222, while a business renting commercial premises may fall under SAC 997212.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The classification should reflect the actual service supplied, not simply the type of property involved.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Rates on Real Estate Services in India<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST treatment varies depending on whether the transaction involves property rental, brokerage, management, construction or the sale of immovable property.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Real estate transaction or service<\/th><th>GST treatment<\/th><\/tr><\/thead><tbody><tr><td>Real estate brokerage and commission<\/td><td>Generally 18% GST<\/td><\/tr><tr><td>Property management services<\/td><td>Generally 18% GST<\/td><\/tr><tr><td>Real estate appraisal and valuation services<\/td><td>Generally 18% GST<\/td><\/tr><tr><td>Commercial property rental<\/td><td>Generally 18%, subject to applicable provisions<\/td><\/tr><tr><td>Residential property rental for use as a residence<\/td><td>Exempt in specified cases; reverse charge may apply when rented to a registered person<\/td><\/tr><tr><td>Sale of land<\/td><td>Neither a supply of goods nor services under Schedule III<\/td><\/tr><tr><td>Sale of completed building<\/td><td>Generally outside GST when Schedule III conditions are met<\/td><\/tr><tr><td>Sale of under-construction property<\/td><td>Subject to applicable construction-service GST provisions<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Important:<\/strong> SAC 9972 does not carry one universal GST rate. The tax treatment depends on the exact service, recipient, property use, applicable exemptions and reverse-charge rules.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For under-construction properties, the relevant classification generally falls under construction services rather than ordinary property brokerage or rental services.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Types of Real Estate Services Covered Under SAC 9972<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. Residential Property Rental Services \u2013 SAC 997211<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 997211 covers rental or leasing services involving residential property.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Renting a residential dwelling for use as a residence is generally exempt when the applicable exemption conditions are met. However, rental to a GST-registered person may attract GST under reverse charge, subject to the relevant provisions and exceptions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses should verify the tenant&#8217;s GST registration status, the use of the property and applicable notification conditions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Commercial Property Rental Services \u2013 SAC 997212<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 997212 covers rental or leasing of non-residential properties, such as offices, shops, warehouses and commercial buildings.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Commercial property rental generally attracts 18% GST when taxable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The applicable tax-payment mechanism depends on the supplier&#8217;s and recipient&#8217;s registration status and relevant reverse-charge provisions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Real Estate Brokerage Services \u2013 SAC 997222 and 997223<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Real estate brokers and agents assist customers with buying, selling or arranging property transactions.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SAC 997222:<\/strong> Building sales on a fee or commission basis.<\/li>\n\n\n\n<li><strong>SAC 997223:<\/strong> Land sales on a fee or commission basis.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Brokerage and commission services generally attract 18% GST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a broker earning commission for arranging the sale of a residential apartment supplies a brokerage service, even if the underlying sale of the completed property is outside GST.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. Property Management Services \u2013 SAC 997221<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Property management services include managing properties on behalf of owners, coordinating maintenance, supervising tenants and handling property-related administration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Such services generally attract 18% GST, subject to the applicable classification and tax provisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Property management should be distinguished from separately supplied construction, repair or maintenance services.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Real Estate Appraisal Services \u2013 SAC 997224<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Real estate appraisal services involve assessing the value of land, buildings and other immovable properties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These services may be provided for property transactions, financial assessments, lending or other commercial purposes.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Real estate appraisal services generally attract 18% GST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Difference Between SAC 9972 and SAC 9954<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Real estate services and construction services are not classified under the same SAC heading.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Basis<\/th><th>SAC 9972<\/th><th>SAC 9954<\/th><\/tr><\/thead><tbody><tr><td>Classification<\/td><td>Real estate services<\/td><td>Construction services<\/td><\/tr><tr><td>Covers<\/td><td>Property rental, brokerage, management and appraisal<\/td><td>Building construction and related construction work<\/td><\/tr><tr><td>Example<\/td><td>Commission earned by a property broker<\/td><td>Construction of a residential building<\/td><\/tr><tr><td>GST treatment<\/td><td>Depends on the real estate service<\/td><td>Depends on the construction activity and applicable conditions<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For example, a developer selling an under-construction apartment may be subject to the GST provisions applicable to construction services. A broker separately charging commission for arranging the sale provides a real estate brokerage service.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">See our <a href=\"https:\/\/mybillbook.in\/blog\/sac-code\/\">SAC code list under GST<\/a> for other service classifications.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Is GST Applicable to the Sale of Land and Buildings?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">GST treatment differs between land, completed buildings and under-construction properties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sale of land:<\/strong> The sale of land is treated as neither a supply of goods nor a supply of services under Schedule III of the CGST Act.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sale of completed buildings:<\/strong> Sale of a building is generally outside GST when the entire consideration is received after the completion certificate, where required, or first occupation, whichever is earlier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Under-construction properties:<\/strong> Transactions involving construction intended for sale may attract GST when consideration is received before the relevant completion or first-occupation milestone.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These rules concern the property transaction itself. Separate brokerage, legal, valuation or management services may still attract GST.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Find the Correct SAC Code for Real Estate Services<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can identify the appropriate SAC code by following these steps:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Identify the service:<\/strong> Determine whether the transaction involves rental, brokerage, management, appraisal or construction.<\/li>\n\n\n\n<li><strong>Select the relevant heading:<\/strong> Use SAC 9972 for qualifying real estate services or the appropriate separate heading for construction and other activities.<\/li>\n\n\n\n<li><strong>Check the six-digit classification:<\/strong> Select the code matching the specific service.<\/li>\n\n\n\n<li><strong>Verify the GST treatment:<\/strong> Check the applicable rate, exemptions and reverse-charge conditions.<\/li>\n\n\n\n<li><strong>Prepare the invoice:<\/strong> Include the required SAC classification and applicable GST details.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can verify service classifications through the official <a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac\">GST HSN\/SAC Search Tool<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why Is the Correct SAC Code Important for Real Estate Businesses?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Using the correct SAC code helps real estate businesses maintain consistent billing records and distinguish between different taxable services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Accurate classification:<\/strong> Brokerage, rental and property management services have different classifications.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>GST compliance:<\/strong> Correct classification supports the application of relevant GST rates, exemptions and reverse-charge provisions.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Invoice accuracy:<\/strong> SAC codes help identify the services supplied in GST invoices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Record-keeping:<\/strong> Consistent classifications help businesses organise rental, commission and service income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>GST reporting:<\/strong> Accurate SAC details support applicable invoice and return-reporting requirements.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">GST Calculation Example for Real Estate Brokerage<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Suppose a real estate agent earns \u20b950,000 as commission for arranging a property sale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assuming the brokerage service attracts 18% GST:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Particulars<\/th><th>Amount<\/th><\/tr><\/thead><tbody><tr><td>Brokerage commission<\/td><td>\u20b950,000<\/td><\/tr><tr><td>GST at 18%<\/td><td>\u20b99,000<\/td><\/tr><tr><td>Total invoice amount<\/td><td><strong>\u20b959,000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">For an intra-state supply, the GST amount would generally be divided into \u20b94,500 CGST and \u20b94,500 SGST.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an inter-state supply, IGST of \u20b99,000 would generally apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This example applies to brokerage commission, not the value of the property being sold. The actual place of supply and tax treatment must be determined under the relevant GST provisions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Create GST Invoices for Real Estate Services with myBillBook<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Real estate agents, property managers and businesses providing taxable rental or consultancy services need accurate billing records and appropriate SAC classifications.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With <a href=\"https:\/\/mybillbook.in\/s\/gst-billing-software\/\">myBillBook&#8217;s GST billing software<\/a>, businesses can create invoices for brokerage commissions, property management charges and other taxable services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses can search for relevant HSN\/SAC codes while preparing invoices, record applicable GST rates, maintain customer details and track outstanding payments.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The correct SAC code, GST rate and tax-payment mechanism should be verified before issuing an invoice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently Asked Questions About Real Estate SAC Codes<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">What is the SAC code for real estate services?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The main SAC heading for real estate services is 9972. Specific services such as residential rental, commercial rental, brokerage and property management have different six-digit SAC codes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is SAC 997211?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 997211 covers rental or leasing services involving owned or leased residential property.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is SAC 997212?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 997212 covers rental or leasing services involving owned or leased non-residential property, including commercial premises.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What is the SAC code for real estate brokerage?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">SAC 997222 covers brokerage and agency services related to buildings, while SAC 997223 covers brokerage services related to land.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is GST applicable to real estate brokerage?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Real estate brokerage services generally attract 18% GST when taxable. This applies to the brokerage service rather than automatically to the property&#8217;s sale value.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is GST applicable to residential rent?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Residential rent may be exempt when the applicable conditions are met. Renting a residential dwelling to a GST-registered person can attract GST under reverse charge, subject to the relevant exceptions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is GST applicable to commercial property rent?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Commercial property rental generally attracts 18% GST when taxable. Reverse charge may apply in specified cases, including certain rentals by unregistered suppliers to registered recipients.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is GST applicable to the sale of land?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. The sale of land is treated as neither a supply of goods nor a supply of services under Schedule III of the CGST Act.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Is HSN code 9971 used for real estate services?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. Heading 9971 covers financial and related services. Real estate services are classified under SAC heading 9972. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sources<\/h2>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-02\/scheme_of_classification_of_services_amended.pdf\">GST Council \u2013 Scheme of Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.gstcouncil.gov.in\/sites\/default\/files\/2024-02\/explanatory_notes_01oct19.pdf\">GST Council \u2013 Explanatory Notes to Classification of Services<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/\">CBIC \u2013 GST Rates and Notifications<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/services.gst.gov.in\/services\/searchhsnsac\">GST Portal \u2013 HSN\/SAC Search<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/cbic-gst.gov.in\/CGST-bill-e.html\">CGST Act, 2017 \u2013 Schedule III<\/a><\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last Reviewed:<\/strong> 23 October 2026<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Real estate services fall under SAC heading 9972 under GST in India. This includes property rental, leasing, brokerage, property management [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":11106,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-7234","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Real Estate Services SAC Code 9972<\/title>\n<meta name=\"description\" content=\"Find the SAC code for real estate services under GST. 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Check code 9972, property rental, brokerage, management, GST rates and exemptions.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mybillbook.in\/blog\/sac-code\/real-estate-services\/","og_locale":"en_US","og_type":"article","og_title":"Real Estate Services SAC Code 9972","og_description":"Find the SAC code for real estate services under GST. Check code 9972, property rental, brokerage, management, GST rates and exemptions.","og_url":"https:\/\/mybillbook.in\/blog\/sac-code\/real-estate-services\/","article_modified_time":"2026-10-23T09:06:10+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/mybillbook.in\/blog\/sac-code\/real-estate-services\/","url":"https:\/\/mybillbook.in\/blog\/sac-code\/real-estate-services\/","name":"Real Estate Services SAC Code 9972","isPartOf":{"@id":"https:\/\/mybillbook.in\/blog\/#website"},"datePublished":"2024-01-11T10:58:21+00:00","dateModified":"2026-10-23T09:06:10+00:00","description":"Find the SAC code for real estate services under GST. 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