{"id":8674,"date":"2017-11-12T15:23:00","date_gmt":"2017-11-12T09:53:00","guid":{"rendered":""},"modified":"2017-11-12T15:23:00","modified_gmt":"2017-11-12T09:53:00","slug":"real-estate-services-involving-owned-or-leased-property","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=8674","title":{"rendered":"Real estate services involving owned or leased property"},"content":{"rendered":"<p>Real estate services involving owned or leased property<br \/>Services Code \/ Classification (SAC)<br \/>GST<br \/>Scheme of Classification of Services<br \/>\n S.No.<br \/>\n Chapter, Section, &nbsp;Heading or &nbsp;Group&nbsp;<br \/>\n Service Code &nbsp;(Tariff)<br \/>\nService Description<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n 221<br \/>\nGroup 99721<br \/>\n\t&nbsp;<br \/>\nReal estate services involving owned or leased property<br \/>\n 222<br \/>\n\t&nbsp;<br \/>\n 997211<br \/>\nRental or leasing services involving own or leased residential property<br \/>\n 223<br \/>\n\t&nbsp;<br \/>\n 997212<br \/>\nRental or leasing services involving own or leased non-residential property<br \/>\n 224<br \/>\n\t&nbsp;<br \/>\n 997213<br \/>\nTrade services of buildings<br \/>\n 225<br \/>\n\t&nbsp;<br \/>\n 997214<br \/>\nTrade services of time-share properties<br \/>\n 226<br \/>\n\t&nbsp;<br \/>\n 997215<br \/>\nTrade services of vacant and subdivided l<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9925\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>leased non-residential property<br \/>\n This service code includes:<br \/>\n &#8211; 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.<br \/>\n &#8211; rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year<br \/>\n997213 &#8211; Trade services of buildings<br \/>\n This service code includes:<br \/>\n &#8211; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/schedules?id=9925\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Real estate services involving owned or leased propertyServices Code \/ Classification (SAC)GSTScheme of Classification of Services S.No. Chapter, Section, &nbsp;Heading or &nbsp;Group&nbsp; Service Code &nbsp;(Tariff) Service Description (1) (2) (3) (4) 221 Group 99721 &nbsp; Real estate services involving owned or leased property 222 &nbsp; 997211 Rental or leasing services involving own or leased residential &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=8674\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Real estate services involving owned or leased property&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-8674","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8674","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=8674"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8674\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}