SAC 997222: Building sales on a fee or commission basis or on contract basis – Service Code

SAC 997222 is the Services Accounting Code for building sales on a fee or commission basis or on contract basis. 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 > Building sales on a fee or commission basis or on contract basis

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 997214

Trade services of time-share properties

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 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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