997212 Rental or leasing services involving own or leased non-residential property
SAC code 997212 covers rental or leasing services involving own or leased non-residential property. GST on it is 18%. It is reported as 9972 (4 digits) or 997212 (6 digits) depending on your aggregate turnover.
- GST18%
- CreditCredit available
- Reported as9972 or 997212
Rental or leasing services involving own or leased non-residential property
As printed in the Scheme of Classification of Services, the Annexure to Notification 11/2017-Central Tax (Rate)SAC 997212 is a 6-digit service code, the SAC a business quotes on an invoice and in GSTR-1. It sits in group 99721 under heading 9972, which is where the rate schedule fixes its GST rate.
Is this the right code for your service?Confirm the code, the rate and the credit position, freeGST rate for SAC 9972 12
The schedule fixes rates at the heading, so these are the entries under 9972 that can apply to this code.
Within a state: 9% CGST + 9% SGST or UTGST
Between states: 18% IGST
- Nil
- 1.5%
- 5%
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (iii) Residual | Real estate services other than the above, including renting or leasing of commercial property and services on a fee or commission basis. | 18% | 9% + 9% | Credit available |
GST calculator for 9972 12
Enter an amount to see the tax breakup, the CGST and SGST split, and what the invoice total comes to.
Reverse charge can apply to supplies under this heading. Switch it on to see how the invoice changes.
Indicative math for planning, excluding any cess. Verify the notified rate before invoicing.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exemptions that can reach this code
These sit under heading 9972. Where one covers your supply it removes the charge entirely, so it beats every rate on this page.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of renting a residential dwelling for use as a residence, except where it is rented to a registered person. Notification 12/2017-CT(R), entry 12
- Services by way of renting of precincts of a religious place meant for the general public, subject to the notified rent thresholds. Notification 12/2017-CT(R), entry 13
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
Reverse charge on SAC 997212
If your supply falls into one of these, you do not charge GST at all and the recipient pays it directly. Use the reverse charge switch in the calculator above to see how the invoice changes.
On these supplies the recipient pays the GST, not the supplier. The supplier issues an invoice without charging tax and notes that tax is payable under reverse charge; the recipient pays it in cash and claims credit separately if eligible.
Renting of any immovable property other than residential property.
- Supplier
- Any unregistered person
- Pays the tax
- Any registered person
Renting of immovable property supplied by the Central Government, a State Government, a Union territory or a local authority.
- Supplier
- Central Government, State Government, Union territory or local authority
- Pays the tax
- Any registered person
Source: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended. Separately from the entries above, any service bought from a supplier outside India is taxable under reverse charge in the recipient's hands, whatever code it carries. Reverse charge entries are amended often, so confirm the current position before you raise or accept an invoice.
Where you use SAC code 997212
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistanceRelated codes in group 99721
Neighbouring services in the same group. If your supply edges outside the description above, one of these may fit it better.
- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
- Code and rate checked against the notification text, not a guess
- Reverse charge and input tax credit position explained for your case
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Guides and resources
What happens to this code once it is on an invoice, and the rules around it.
SAC 997212 questions
What is SAC code 997212?
SAC code 9972 12 covers rental or leasing services involving own or leased non-residential property. It is a 6-digit Services Accounting Code in group 99721 under heading 9972 (Real estate services) of Chapter 99.
What is the GST rate for SAC code 997212?
The GST rate for SAC code 997212 is 18%. Normal input tax credit rules apply. Within a state the tax splits into equal CGST and SGST; between states the same figure is charged as IGST. GST rates change through Council notifications, including the rationalisation effective 22.09.2025, so verify the current rate on the CBIC portal before invoicing or filing.
Can I claim input tax credit on 997212?
Yes, on the normal conditions of Section 16 of the CGST Act: you hold a tax invoice, the supply was received, the supplier has paid the tax and reported it, and you have filed the return. The rate that applies here carries no special credit restriction.
Does reverse charge apply to SAC 997212?
It can. 2 notified reverse charge categories reach this code, and where one covers your supply the recipient pays the GST rather than you. The supplier then issues an invoice without charging tax and notes that tax is payable under reverse charge. The exact categories are listed on this page.
How many digits of 997212 do I report in GST returns?
On invoices and in the HSN and SAC summary of GSTR-1, report 9972 (4 digits) if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit 997212 above that. Where e-invoicing applies, the schema validates the code before the IRP issues an IRN.
Can I use SAC code 997212 for a similar service?
Only if the official description genuinely covers it. Classification follows the words of the annexure, not convenience, and the code decides the rate. Compare the neighbouring codes in group 99721 before deciding, and take professional advice for a borderline supply.
Nebin Binoy 
