Unlock client & item storage free — 26 days remaining
For Real Estate Agents & Developers
Create invoices for property brokerage, developer sales, and rental services with correct GST rates. Handles 18% agent commission, 5% affordable housing, and 12% other residential projects.
Fill in the details below to create your GST-compliant invoice instantly.
Upload Logo
240 x 240 pixels @ 72 DPI,
Maximum size of 1MB.
Your Company
Add UPI ID to show QR code on shared invoice
Invoice Details
Bill To
Place of Supply
| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
Notes
Terms & Conditions
Visit gstinvoices.in to create professional GST invoices.
Generate your invoice to get a shareable link, WhatsApp sharing, and UPI QR code. Sign up for unlimited invoices.
Limit reached
Guest users can create up to 5 invoices. Sign up free to create unlimited invoices with extra features.
GST in real estate varies significantly by transaction type. Real estate agents and brokers charge 18% GST on brokerage. Developers selling under-construction affordable housing charge 5% GST (no ITC). Developers selling other under-construction residential units charge 12% GST (no ITC). Ready-to-move-in properties with Occupancy Certificate are GST-free — only stamp duty applies.
Commercial property sales (under-construction) attract 18% GST. Rental of commercial property attracts 18% GST if the landlord is GST-registered. Residential rental to individuals is exempt from GST. This makes correct classification critical for every real estate transaction.
| Transaction | SAC Code | GST Rate |
|---|---|---|
| Real estate brokerage / agent commission | 997221 | 18% |
| Under-construction affordable housing (≤₹45L) | 995412 | 5% (no ITC) |
| Under-construction other residential | 995412 | 12% (no ITC) |
| Completed property (with OC) | — | Exempt (GST-free) |
| Commercial property rental | 997212 | 18% |
A Pune real estate agent facilitates the sale of a ₹80,00,000 flat and earns 2% brokerage. Commission: ₹1,60,000 (SAC 997221). GST at 18%: CGST 9% (₹14,400) + SGST 9% (₹14,400) = ₹28,800. Total invoice to the seller: ₹1,88,800. The seller can claim ITC on ₹28,800 if the property is used for business purposes.
18% GST on all brokerage/commission income for real estate agents (SAC 997221). Applies to buying, selling, and rental brokerage. Mandatory registration once annual commission exceeds ₹20 lakh.
5% GST (no ITC) for affordable housing (flat value ≤₹45 lakh, carpet area ≤60 sqm in metros). 12% GST (no ITC) for other under-construction residential units. Ready-to-move-in flats with OC are exempt.
No. Completed properties with Occupancy Certificate are GST-exempt. Only stamp duty and registration charges apply. GST applies only to under-construction properties at the time of payment/booking.
Yes, if annual brokerage income exceeds ₹20 lakh. Agents charge 18% GST on commissions and can claim ITC on office expenses, advertising, and vehicle costs used for site visits.
18% GST on under-construction commercial property sales. 18% GST on commercial property rental (if landlord is registered). Completed commercial property sales (with OC) are GST-exempt.
Free, no signup. Correct GST rates for brokerage, under-construction sales, and rental income.