GST Rate & HSN Code 9972 – REAL ESTATE SERVICES
REAL ESTATE SERVICES falls under HSN code 9972 and attracts a GST rate of 28% in India. This HSN code is part of Chapter 00. Find the complete GST rate breakdown, classification details, and tax information for REAL ESTATE SERVICES below.
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HSN Code 9972 & Related Codes
Showing 13 of 13 entries| HSN Code | Description | GST Rate | CGST | SGST | IGST | CESS |
|---|---|---|---|---|---|---|
| 9972Primary | REAL ESTATE SERVICES | 28% | 14% | 14% | 28% | 0 |
| 997212 | RENTAL OR LEASING SERVICES INVOLVING OWN OR LEASED NON-RESIDENTIAL PROPERTY | 28% | 14% | 14% | 28% | 0 |
| 997215 | TRADE SERVICES OF VACANT AND SUBDIVIDED LAND | 28% | 14% | 14% | 28% | 0 |
| 997229 | OTHER REAL ESTATE SERVICES ON A FEE OR COMMISSION BASIS OR ON CONTRACT BASIS | 28% | 14% | 14% | 28% | 0 |
| 997224 | REAL ESTATE APPRAISAL SERVICES ON A FEE OR COMMISSION BASIS OR ON CONTRACT BASIS | 28% | 14% | 14% | 28% | 0 |
| 997211 | RENTAL OR LEASING SERVICES INVOLVING OWN OR LEASED RESIDENTIAL PROPERTY | 28% | 14% | 14% | 28% | 0 |
| 997213 | TRADE SERVICES OF BUILDINGS | 28% | 14% | 14% | 28% | 0 |
| 997214 | TRADE SERVICES OF TIME-SHARE PROPERTIES | 28% | 14% | 14% | 28% | 0 |
| 997221 | PROPERTY MANAGEMENT SERVICES ON A FEE OR COMMISSION BASIS OR ON CONTRACT BASIS | 28% | 14% | 14% | 28% | 0 |
| 997223 | LAND SALES ON A FEE OR COMMISSION BASIS OR ON CONTRACT BASIS | 28% | 14% | 14% | 28% | 0 |
| 997231 | SERVICES BY WAY OF GRANT OF DEVELOPMENT RIGHTS, FSI OR ADDITIONAL FSI | 28% | 14% | 14% | 28% | 0 |
| 997219 | OTHER REAL ESTATE SERVICES INVOLVING OWNED OR LEASED PROPERTY | 28% | 14% | 14% | 28% | 0 |
| 997222 | BUILDING SALES ON A FEE OR COMMISSION BASIS OR ON CONTRACT BASIS | 28% | 14% | 14% | 28% | 0 |
Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Frequently Asked Questions
Everything you need to know about HSN Code 9972 and its GST rate.
REAL ESTATE SERVICES attracts a GST rate of 28% in India under HSN code 9972. This rate has been notified by the Central Board of Indirect Taxes and Customs (CBIC) and applies to all taxable supplies of REAL ESTATE SERVICES across India for GST-registered businesses.









