HSN Codes · Chapter 99: Services (SAC)

SAC Code 997222

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

Typical GST rate

Varies

Depends on sub-classification

Type

Service

SAC classification

Code level

6-digit

Sub-heading

Reading code 997222

SAC codes are always six digits and always begin with 99 — the services chapter. In 997222, the heading 9972 narrows the service group, and the final digits identify this specific service: building sales on a fee or commission basis or on contract basis

All services under GST carry a 6-digit SAC beginning with 99 — construction, transport, IT, professional, financial, and every other service classification.

Related codes in heading 9972

  • 997211 — Rental or leasing services involving own or leased residential property
  • 997212 — Rental or leasing services involving own or leased non-residential property · GST 18%
  • 997213 — Trade services of buildings
  • 997214 — Trade services of time-share properties
  • 997215 — Trade services of vacant and subdivided land
  • 997219 — Other real estate services involving owned or leased property
  • 997221 — Property management services on a fee or commission basis · GST 18%
  • 997223 — Land sales on a fee or commission basis or on contract basis
  • 997224 — Real estate appraisal services on a fee or commission basis or on contract basis
  • 997229 — Other real estate services on a fee or commission basis or on contract basis

Frequently asked questions

The GST rate under 997222 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its SAC code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary.

Invoice with this code in seconds

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