---
title: "Commercial Building Sales Services | Professional Commercial Building Sales Solutions"
description: "Expert commercial building sales services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 997213."
canonical: "https://busy.in/sac-code-997213/"
---

# Commercial Building Sales under SAC Code 997213

Part of [SAC 9972: Real estate services](https://busy.in/sac-code-9972/).

Commercial building sales services relate to buying and selling constructed properties such as office blocks, shops, malls and mixed use buildings. Brokers and property consultants support property trading and building sale transactions by connecting buyers and sellers, helping with valuation and guiding on documentation. Under GST, such commercial building sales related services are classified under SAC 997213. This SAC code and its GST rate decide how GST is applied on service fees and brokerage linked to building sale deals.

## 997213 SAC Code GST rate

Real estate leasing and property transaction services under these SAC codes are treated as real estate related services under GST. The taxable value usually includes rent for taxable properties, service fees, brokerage, facility charges and other consideration received from tenants, buyers or sellers, while pure security deposits and government taxes collected at actuals may be kept outside the value where conditions are met.

After the September 2025 revision, most commercial rental and property service components that are not specifically exempt are generally placed in the 18% slab with input tax credit for eligible registered business tenants and clients. At the same time, certain residential rentals used for personal living and specific land related transactions may enjoy exemption subject to conditions, so these must be checked carefully before finalising GST treatment.

**The table below sets out the GST approach for SAC code 997213, showing the usual 18% slab for brokerage and consulting services related to building sales, subject to specific exemptions for sale of completed properties.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 997213 | Trade services of buildings | 18% with ITC | 18% with ITC | Covers brokerage or trade services relating to sale or purchase of buildings. Real estate SAC overviews place such fee based services under 18%, while the underlying sale of land or completed building can be outside GST. There is no notified change for the trade service rate in the 2025 reforms. |

Landlords, brokers and real estate service providers using these SAC codes should align their invoicing, GST rate in % and tax calculation with the latest notifications and clearly indicate whether a transaction is taxable or exempt. This helps business tenants and property clients understand GST impact and maintain proper records for their own GST returns.

## Practical classification guidance

Property owners, agents and consultants should choose the SAC that best matches their main activity, whether it is residential property rental, commercial leasing, building sale services, timeshare property services or vacant land sales. Using the correct SAC and GST rate in % makes billing more transparent and reduces the risk of disputes during GST scrutiny.

## Conclusion

Commercial building sales services under SAC 997213 include brokerage and consulting for buying and selling constructed properties. Service fees linked to these deals generally attract 18% GST with input tax credit for eligible business clients, even where the property transfer itself may be outside GST. Service providers should classify their charges under SAC 997213, apply the correct GST rate in % and keep supporting records in place for audits.

## Frequently asked questions

### What does SAC code 997213 cover in GST?

SAC 997213 covers brokerage, intermediary and agency services related to sale or purchase of residential or commercial buildings. It is used by real estate brokers, channel partners and agencies who arrange deals between buyers and sellers and earn commission or service fees on successful transactions.

### Does SAC 997213 include services for buying and selling residential or commercial buildings?

Yes. When agents help market, identify buyers, negotiate and close deals for flats, offices, shops or other buildings, their services fall under SAC 997213. They do not own the property themselves but connect parties and receive a brokerage or success fee for their professional services.

### What GST rate applies to brokerage or service fees under SAC 997213?

Brokerage or service fees under SAC 997213 are typically taxable at 18%. GST is levied on the commission amount charged to the seller, buyer or both, depending on the agreement. The sale value of the building itself is treated separately as supply of immovable property as per GST rules.

### Should real-estate agents charge SAC 997213 on commission for building sales?

Yes. Registered real estate agents and channel partners should show SAC 997213 on invoices raised for their commission. Clear description and correct SAC make compliance easier and help clients understand the service nature and claim ITC wherever they are eligible and the property is used for business.

### Can developers claim ITC on GST paid for SAC 997213 marketing services?

Developers selling commercial or taxable residential units may generally claim ITC on GST paid for brokerage and marketing services under SAC 997213, as these costs relate directly to their outward supplies. They should ensure conditions for credit are met and the services are used in furtherance of business.

## Explore more

### Other SAC services under 9972

- [997211: Residential Property Rental](https://busy.in/sac-code-997211/)
- [997212: Non Residential Property](https://busy.in/sac-code-997212/)
- [997214: Timeshare Property](https://busy.in/sac-code-997214/)
- [997215: Vacant Land Sales](https://busy.in/sac-code-997215/)
- [997221: Property Management](https://busy.in/sac-code-997221/)
- [997222: Building Sales](https://busy.in/sac-code-997222/)
- [997223: Land Sale Commission](https://busy.in/sac-code-997223/)
- [997224: Real Estate Appraisal](https://busy.in/sac-code-997224/)

### All SAC headings

- [99: All Services Accounting](https://busy.in/sac-code-99/)
- [9954: Services in building & construction](https://busy.in/sac-code-9954/)
- [9961: Services in wholesale trade](https://busy.in/sac-code-9961/)
- [9962: Services in retail trade](https://busy.in/sac-code-9962/)
- [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/)
- [9964: Passenger transport services](https://busy.in/sac-code-9964/)
- [9965: Goods transport services](https://busy.in/sac-code-9965/)
- [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/)
- [9967: Supporting services in transport](https://busy.in/sac-code-9967/)
- [9968: Postal & courier services](https://busy.in/sac-code-9968/)
- [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/)
- [9971: Financial & related services](https://busy.in/sac-code-9971/)
- [9972: Real estate services](https://busy.in/sac-code-9972/)
- [9973: Leasing or rental services](https://busy.in/sac-code-9973/)
- [9981: Research & development services](https://busy.in/sac-code-9981/)
- [9982: Legal & accounting services](https://busy.in/sac-code-9982/)
- [9983: Professional, technical & business services](https://busy.in/sac-code-9983/)
- [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/)
- [9985: Support services to business](https://busy.in/sac-code-9985/)
- [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/)
- [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/)
- [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/)
- [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/)
- [9991: Public administration & other services](https://busy.in/sac-code-9991/)
- [9992: Education services](https://busy.in/sac-code-9992/)
- [9993: Human health & social care services](https://busy.in/sac-code-9993/)
- [9994: Sewage & waste collection](https://busy.in/sac-code-9994/)
- [9995: Services of membership organizations](https://busy.in/sac-code-9995/)
- [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/)
- [9997: Other Services](https://busy.in/sac-code-9997/)