SAC 997214: Trade services of time-share properties – Service Code

SAC 997214 is the Services Accounting Code for trade services of time-share properties. It belongs to service group 9972 (Real estate services) with 11 related service codes.

Service Group 9972: Real estate services

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

Service Classification

Classification Chain:

All Services > Real estate services > Trade services of time-share properties

GST Rates for Services

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Other Services in Group 9972

SAC 997211

Rental or leasing services involving own or leased residential property

SAC 997212

Rental or leasing services involving own or leased non-residential property

SAC 997213

Trade services of buildings

SAC 997215

Trade services of vacant and subdivided land

SAC 997219

Other real estate services involving owned or leased property

SAC 997221

Property management services on a fee or commission basis or on contract basis

SAC 997222

Building sales on a fee or commission basis or on contract basis

SAC 997223

Land sales on a fee or commission basis or on contract basis

SAC 997224

Real estate appraisal services on a fee or commission basis or on contract basis

SAC 997229

Other real estate services on a fee or commission basis or on contract basis

SAC 997231

Services by way of grant of development rights, FSI or additional FSI

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