---
title: "Building Sales Services | Professional Building Sales Solutions"
description: "Expert building sales services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 997222."
canonical: "https://busy.in/sac-code-997222/"
---

# Building Sales under SAC Code 997222

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

Building sales services focus on helping owners and buyers complete safe and transparent property sale transactions. Real estate brokerage firms and property selling agents handle property listing, buyer shortlisting, negotiation support and deal closure for residential and commercial buildings. Under GST, such building sales related services are classified under SAC 997222. This SAC code and its GST rate decide how GST applies on brokerage and professional service fees linked to building sale deals.

## 997222 SAC Code GST rate

Real estate management, brokerage, commission and appraisal services under these SAC codes fall in the real estate services category for GST. The taxable value generally covers management fees, brokerage, commission, valuation charges and other service consideration received from owners, tenants or buyers, while refundable security deposits and pure government duties collected at actuals may be kept outside the value if conditions are satisfied.

After the September 2025 GST rate revision, most taxable real estate service components that are not specifically exempt are usually placed in the 18% slab with input tax credit for eligible registered business clients. At the same time, transfer of completed buildings or land itself can be outside GST, so the service part and the property transfer must be evaluated separately for each transaction.

**The table below explains the prevailing GST treatment for SAC code 997222, showing the usual 18% slab for building sales brokerage services and any special cases notified by the authorities.**

| SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes |
| --- | --- | --- | --- | --- |
| 997222 | Building sales on a fee/commission basis or contract basis | 18% with ITC | 18% with ITC | Covers commission income for assisting in sale of buildings. Real estate SAC rate references consistently apply 18% for these services and recent GST updates retain this slab. Some special reverse charge rules exist for long term leases but the notional rate remains 18%. |

Real estate service providers using these SAC codes should clearly show service value, GST rate in % and GST amount on their tax invoices. This helps clients understand the tax impact, claim input tax credit wherever they are eligible and keep their own GST records accurate for future scrutiny.

## Practical classification guidance

Property managers, brokers and valuers should choose the SAC that best matches their main work, such as property management, building sales assistance, land sale commission or real estate appraisal. Selecting the correct SAC and GST rate in % makes billing more transparent and reduces the chance of disputes during GST reviews.

## Conclusion

Building sales services under SAC 997222 relate to brokerage and support for selling residential and commercial buildings. Brokerage and advisory fees connected with these sales generally attract 18% GST with input tax credit for eligible business buyers or sellers, even when the transfer of the completed building itself may not be taxable. Firms should mark such services under SAC 997222, use the proper GST rate in % and maintain clear records of each deal.

## Frequently asked questions

### What does SAC code 997222 cover in GST?

SAC 997222 covers commission and brokerage services specifically for selling or leasing buildings and flats. It is used by real estate agents who earn commission on successful transactions of completed buildings or ready units. The commission is a taxable service separate from the value of the property.

### Does SAC 997222 include commission-based services for selling buildings and flats?

Yes. When agents or channel partners help market and sell completed buildings or individual flats and receive a percentage of sale value as commission, those services fall under SAC 997222. They act as intermediaries between builders and buyers, and their income is subject to GST as a service.

### What GST rate applies to brokerage under SAC 997222?

Brokerage and commission under SAC 997222 are usually taxed at 18%. GST is applied on the commission amount charged to the builder, seller or buyer. The property sale itself is treated separately according to its own GST or stamp duty rules, depending on stage and type of property.

### Should real-estate agents use SAC 997222 when charging commission on property deals?

Yes. Real estate agents dealing mainly with ready buildings and flats should use SAC 997222 on their invoices. This keeps classification consistent and helps their clients understand the tax treatment. Using the right SAC also supports smoother GST compliance and reporting of sales in returns.

### Can buyers or developers claim ITC on GST paid for SAC 997222 services used for business?

Developers or businesses buying commercial property for taxable use may claim ITC on GST paid on brokerage, subject to conditions. Individuals buying homes for personal use cannot claim ITC. Buyers must see whether the property is used for business and whether GST rules allow credit in their case.

## 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/)
- [997215: Vacant Land Sales](https://busy.in/sac-code-997215/)
- [997221: Property Management](https://busy.in/sac-code-997221/)
- [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/)