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Real Estate

SAC 997215

Trade services of vacant and subdivided land

18% GST

What is SAC code 997215?

SAC (Service Accounting Code) 997215 classifies trade services of vacant and subdivided land 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 997215

  • Issuing tax invoices for trade services of vacant and subdivided land
  • 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.

Related SAC codes in Real Estate