Q3SAC Code 9972
Real estate services
GST rates for services haven't been added to this page yet — the rate depends on the exact service. Use the GST Calculator once you know the rate.
Codes under 9972
| Code | Description |
|---|---|
| 9972 11 | Rental or leasing services involving own or leased residential property |
| 9972 12 | Rental or leasing services involving own or leased non-residential property |
| 9972 13 | Trade services of buildings |
| 9972 14 | Trade services of time-share properties |
| 9972 15 | Trade services of vacant and subdivided land |
| 9972 19 | Other real estate services involving owned or leased property |
| 9972 21 | Property management services on a fee or commission basis or on contract basis |
| 9972 22 | Building sales on a fee or commission basis or on contract basis |
| 9972 23 | Land sales on a fee or commission basis or on contract basis |
| 9972 24 | Real estate appraisal services on a fee or commission basis or on contract basis |
| 9972 29 | Other real estate services on a fee or commission basis or on contract basis |
| 9972 31 | Services by way of grant of development rights, fsi or additional fsi |
Frequently Asked Questions
What is the SAC code for real estate services?
The SAC code for real estate services is 9972.
What is the GST rate on real estate services?
GST rates for services under this heading depend on the exact service and who provides it — see the applicable GST notification rather than a single figure here.
How many digits of the SAC code go on a GST invoice?
The same turnover-based rule as HSN applies: businesses above ₹5 crore generally show 6 digits, smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate), 10/2025-Central Tax (Rate), 13/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.