Real estate services on a fee or commission basis or on contract basis
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)
227
Group 99722
Real estate services on a fee or commission basis or on contract basis
228
997221
Property management services on a fee or commission basis or on contract basis
229
997222
Building sales on a fee or commission basis or on contract basis
230
997223
Land sales on a fee or commission basis or on contract basis
231
997224
Real estate appraisal services on a fee or comm
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This service code does not include:-
– sports and recreational sports facility operation services, cf. 99652
– operation of other recreation and amusement service facilities n.e.c., cf. 999699
997222 – Building sales on a fee/commission basis or contract basis
This service code includes:
– real estate agency and brokerage services related to buildingds, and similar intermediation services involving buying, selling and renting of buildings and associated land, on a fee or contract basis
This service code does not include:
– sale of land on a fee or contract basis, cf. 997223
997223 – Land sales on a fee/commission basis or contract basis
This service code includes:
– real estate agency and brokerage house service
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