What services fall under SAC group 9972 (Real estate services)?

SAC group 9972 covers real estate services under the Services Accounting Code classification. Every service supplied under GST in this group is identified by a 6-digit SAC code that starts with "9972".

Is SAC mandatory on every GST invoice for services?

Yes. Every GST invoice for a service supply must quote the correct 6-digit SAC code in addition to the SAC description. The first two digits identify the service family, the next two narrow the sub-family, and the final two identify the specific service.

Where do I find the official CBIC SAC master?

The CBIC publishes the consolidated HSN_SAC master as an XLSX on the GST portal at tutorial.gst.gov.in/downloads/HSN_SAC.xlsx. FinTax24 SAC Finder mirrors this master and adds free-text search plus group filtering for faster lookup.

SAC CODES · GROUP 9972

SAC Group 9972: Real estate services

13 service codes fall under SAC group 9972, sourced from the official CBIC HSN_SAC master. Browse the list below or open the full group in the live finder.

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Showing 13 of 13 codes

SAC codes under group 9972 — Real estate services
SAC Code	Description	Action
9972	Real estate services
997211	Rental or leasing services involving own or leased residential property
997212	Rental or leasing services involving own or leased non-residential property
997213	Trade services of buildings
997214	Trade services of time-share properties
997215	Trade services of vacant and subdivided land
997219	Other real estate services involving owned or leased property
997221	Property management services on a fee or commission basis or on contract basis
997222	Building sales on a fee or commission basis or on contract basis
997223	Land sales on a fee or commission basis or on contract basis
997224	Real estate appraisal services on a fee or commission basis or on contract basis
997229	Other real estate services on a fee or commission basis or on contract basis
997231	Services by way of grant of development rights, FSI or additional FSI

About SAC Group 9972 (Real estate services)

SAC (Service Accounting Code) group 9972 covers real estate services. Services supplied under GST are classified under 6-digit SAC codes — the first four digits (9972) identify the service family, and the remaining digits narrow the specific service.

Quote the correct SAC on every GST invoice for services. If a supply mixes goods and services, the principal supply decides the classification. Our experts can confirm the right SAC and the applicable GST rate for your service.