--- title: "Land Sale Commission Services | Professional Land Sale Commission Solutions" description: "Expert land sale commission services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 997223." canonical: "https://busy.in/sac-code-997223/" --- # Land Sale Commission under SAC Code 997223 Part of [SAC 9972: Real estate services](https://busy.in/sac-code-9972/). Land sale commission services relate to brokerage and consulting work for buying and selling plots and open land parcels. Land brokerage services help clients identify suitable land, arrange site visits, assist in negotiation and support documentation till registration. Under GST, such land sale commission services are classified under SAC 997223. This SAC code and its GST rate decide how GST is charged on commission and advisory fees linked to land transactions. ## 997223 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 sets out the GST approach for SAC code 997223, covering the typical 18% slab for land sale commission services 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 | | --- | --- | --- | --- | --- | | 997223 | Land sales on a fee/commission basis or contract basis | 18% with ITC | 18% with ITC | Similar to 997222 but for land. Commission or facilitation fees on sale of land are taxable at 18%, although the land sale itself is not subject to GST. No specific change has been made to the rate for this SAC code in the latest reforms. | 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 Land sale commission services under SAC 997223 cover brokerage and advisory work for buying and selling plots and open land. While the transfer of land can be outside GST, commission and professional fees are normally taxed at 18% with input tax credit for registered business clients. Brokers should classify these charges under SAC 997223, apply the right GST rate in % and keep their documentation ready for review. ## Frequently asked questions ### What is SAC code 997223 in GST for land sale commission services? SAC 997223 covers brokerage and commission services related specifically to sale or purchase of land and plots. It is used by property brokers when they arrange land deals and earn commission from either party. The land itself remains outside GST, but the commission is taxable. ### Does SAC 997223 cover brokerage and commission on sale of land and plots? Yes. When brokers help identify buyers and sellers for land, negotiate price and assist with documentation, their commission is classified under SAC 997223. Even though land is not subject to GST, the service of brokerage is treated as a separate taxable supply of service. ### What GST rate applies to land brokerage services under SAC 997223? Land brokerage services under SAC 997223 are generally taxed at 18%. GST is levied on the commission value billed to the client. The sale price of land is not included in this taxable value. Brokers must charge and pay GST if they are registered or above the threshold. ### Should real-estate agents use SAC 997223 when charging commission on land deals? Yes. Agents and channel partners dealing primarily in land transactions should use SAC 997223 on their invoices for commission income. This helps clearly separate land services from building related brokerage codes and ensures accurate classification and reporting in GST returns for both broker and client. ### Can businesses claim ITC on GST paid for SAC 997223 services used for projects? Businesses purchasing land for a project may not be able to claim ITC related to land itself, but GST on brokerage services can sometimes be claimed if it directly supports a taxable project, subject to current restrictions on land and construction related credits. Professional advice is recommended. ## 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/) - [997222: Building Sales](https://busy.in/sac-code-997222/) - [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/)