Real Estate & Property Services SAC Codes & GST Rate
Real estate agents, property management, leasing, renting of commercial property, and facility management.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Real Estate & Property Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 997211 | Renting of residential property | 5% or 12% or 18% |
| 997212 | Renting of commercial property | 5% or 12% or 18% |
| 997221 | Real estate agent services (buying/selling) | 5% or 12% or 18% |
| 997222 | Real estate agent services (renting) | 5% or 12% or 18% |
| 997231 | Property management services | 5% or 12% or 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Real Estate & Property Services
A Mumbai real estate agent invoices a commercial client ₹2,00,000 commission on a commercial lease deal (SAC 997222). GST at 18% = ₹36,000. Total invoice: ₹2,36,000.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 997211
- Enter the service description matching your work
- Select GST rate: 5% or 12% or 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Real Estate & Property Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 5% or 12% or 18% split equally |
| Inter-state supply (different states) | IGST | 5% or 12% or 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Is GST charged on residential rent?
GST on residential rent depends on who rents it: Residential property rented to an individual for personal use — GST exempt. Residential property rented by a registered business for commercial use (e.g., guest house, company accommodation) — 18% GST under RCM by the business.
What GST applies to commercial office rent?
Renting of commercial property (offices, shops, warehouses) attracts 18% GST (SAC 997212). The landlord must be GST-registered if rent exceeds ₹20 lakh per year. The tenant can claim ITC on the GST paid if it is a business expense.
What SAC code do real estate agents use?
SAC 997221 is for property buying/selling agent services, and SAC 997222 is for property rental agent services. Both attract 18% GST. The agent's commission, including on new project bookings, is taxable at 18%.
What GST rate applies to under-construction flats?
Under-construction residential flats (excluding affordable housing) attract 5% GST without ITC for the buyer. Affordable housing (up to ₹45 lakh, carpet area limits) attracts 1% GST. Completed/ready-to-move flats with occupation certificate are exempt from GST.
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SAC code 997211 pre-filled. GST at 5% or 12% or 18% calculated automatically.
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