What is SAC code 997212?

SAC (Service Accounting Code) 997212 classifies rental or leasing services involving own or leased non-residential property under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Real Estate service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 997212

Issuing tax invoices for rental or leasing services involving own or leased non-residential property
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 997212 → Calculate GST at 18%→ Find another SAC