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SAC code 9972

Heading in chapter 99 — All Services

SAC code
9972

Real estate services

Classification

Code typeSAC — Services Accounting Code
LevelHeading (4 digits)
Chapter 99All Services
Heading 9972Real estate services

12 codes under SAC 9972

SAC codeDescription
997211Rental or leasing services involving own or leased residential property
997212Rental or leasing services involving own or leased non-residential property
997213Trade services of buildings
997214Trade services of time-share properties
997215Trade services of vacant and subdivided land
997219Other real estate services involving owned or leased property
997221Property management services on a fee or commission basis or on contract basis
997222Building sales on a fee or commission basis or on contract basis
997223Land sales on a fee or commission basis or on contract basis
997224Real estate appraisal services on a fee or commission basis or on contract basis
997229Other real estate services on a fee or commission basis or on contract basis
997231Services by way of grant of development rights, FSI or additional FSI

Using SAC 9972 in GST

On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9972) on B2B invoices, and a business above ₹5 crore must show 6 digits on all invoices. The full 8-digit code is used for imports and exports.

The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.

Frequently asked questions

What is SAC code 9972?

SAC code 9972 is the heading for: Real estate services.

What is the GST rate for SAC 9972?

GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for SAC 9972 before invoicing.

How many codes are under SAC 9972?

12 more detailed codes are listed directly under SAC 9972 in the GST list.