--- title: "Vacant Land Sales Services | Professional Vacant Land Sales Solutions" description: "Expert vacant land sales services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 997215." canonical: "https://busy.in/sac-code-997215/" --- # Vacant Land Sales under SAC Code 997215 Part of [SAC 9972: Real estate services](https://busy.in/sac-code-9972/). Vacant land sales services focus on buying and selling open plots, agricultural conversions and land subdivisions. Real estate agents and consultants support land sale transactions by identifying plots, coordinating site visits, assisting in negotiation and guiding on documentation. Under GST, such vacant land sales related services are classified under SAC 997215. This SAC code and its GST treatment decide how GST applies on brokerage, advisory fees and other service charges linked to land transactions. ## 997215 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 gives an overview of the GST position for SAC code 997215, highlighting the 18% slab for taxable service charges in vacant land sales while considering exemptions available for transfer of land.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 997215 | Trade services of vacant and subdivided land | 18% with ITC | 18% with ITC | The direct sale of land is outside GST, but brokerage, marketing or trade services around land plots are taxable at 18%. Rate lists for real estate services show 18% for such fee based activities and this has not been changed by the 56th Council. | 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 Vacant land sales related services under SAC 997215 cover brokerage and advisory support for buying and selling plots and land parcels. While transfer of land itself can be exempt, professional service fees around these transactions usually fall in the 18% GST slab with input tax credit for registered business clients. Agents and consultants should classify their service charges under SAC 997215, apply the correct GST rate in % and ensure their billing reflects the right tax treatment. ## Frequently asked questions ### What does SAC code 997215 cover in GST? SAC 997215 covers certain services related to sale, transfer or development of land and plots. While pure sale of land is normally outside GST, related services such as development charges, plotting, approvals or consultancy linked to land transactions can fall under this code and attract GST. ### Does SAC 997215 include services related to sale of vacant land and plots? Yes. Brokerage, facilitation, subdivision, development support or similar services connected with selling vacant land or plotted schemes may be classified under SAC 997215. The land itself is not taxed, but the service element like development charges or agency fees becomes taxable as a supply of service. ### Are pure sales of vacant land under SAC 997215 exempt from GST? Pure sale of vacant land without any development, construction commitment or bundled service is generally kept outside the scope of GST. Only the service elements such as plotting, development or consultancy, if charged separately, are brought into the GST net. One must separate land value from service value. ### When do land development or plotting charges become taxable under SAC 997215? When a developer charges customers for development, internal roads, drainage, approvals, plotting or similar activities in addition to land value, those service components are usually taxable under GST. Such charges can be classified under SAC 997215, while the underlying land sale continues to be treated separately. ### Can developers claim ITC on GST paid for taxable SAC 997215 services? Developers providing taxable services related to land development can generally claim ITC on GST paid on eligible inputs and input services, as long as they are not blocked under rules relating to own construction. Proper classification, invoicing and record keeping are important to support credit claims. ## 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/) - [997213: Commercial Building Sales](https://busy.in/sac-code-997213/) - [997214: Timeshare Property](https://busy.in/sac-code-997214/) - [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/)