Real estate services involving owned or leased property
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
221
Group 99721
Real estate services involving owned or leased property
222
997211
Rental or leasing services involving own or leased residential property
223
997212
Rental or leasing services involving own or leased non-residential property
224
997213
Trade services of buildings
225
997214
Trade services of time-share properties
226
997215
Trade services of vacant and subdivided l
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leased non-residential property
This service code includes:
– rental or leasing services concerning industrial, commercial or other nonresidential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties.
– rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year
997213 – Trade services of buildings
This service code includes:
– sales on own account of buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of propert
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