GST Rate on Commercial Rent: 18%

SAC 997212 · 9% CGST + 9% SGST intra-state, or 18% IGST interstate.

Renting commercial property — shops, offices, warehouses — attracts 18% GST under SAC 997212 when the landlord is registered. Residential renting to individuals for personal use stays exempt.

Worked example at 18%

Taxable value: ₹10,000
CGST (9%): ₹900.00
SGST (9%): ₹900.00
Invoice total: ₹11,800.00

Interstate, the same sale shows a single IGST line of ₹1,800.00. Try your own numbers in the GST calculator.

Classification

Commercial Rent is a service classified under SAC 997212 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 18% GST

Accounting & Bookkeeping SAC 998222 Advertising Services SAC 998361 Biscuits HSN 190531 Ceramic & Vitrified Tiles HSN 690721 Chocolate HSN 1806 Cosmetics HSN 330499 Courier Services SAC 996811 Detergent HSN 3402

Frequently asked questions

Only if the landlord's total taxable turnover crosses the registration threshold. Registered landlords charge 18%, which a registered tenant claims as input credit.

For a sale within one state, the 18% splits equally into 9% CGST and 9% SGST. For an interstate sale it is charged as a single 18% IGST — the total tax is the same either way.

SAC code 997212. The code appears on every invoice line and flows into the GSTR-1 summary.

Related tools & guides

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