SAC Code 997213 -- – Trade services of buildings (GST Rate 18%)

SAC Code 997213

Trade services of buildings

SAC997213

Trade services of buildings

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9972
Subheading: 997213
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Trade services of buildings. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

997211
Rental or leasing services involving own or leased residential propert
18%
997212
Rental or leasing services involving own or leased non-residential pro
18%
997214
Trade services of time-share properties
18%
997215
Trade services of vacant and subdivided land
18%
997221
Property management services on a fee/commission basis or contract bas
18%

Frequently asked questions

What is SAC Code 997213?
SAC Code 997213 is the official Service Accounting code for Trade services of buildings, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 997213?
SAC Code 997213 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 997213 belong to?
SAC Code 997213 falls under Chapter 99 -- Services of the GST tariff.
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