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SAC CODE - 997213 : Trade services of buildings

GST RATE ON SAC CODE - 997213 IS 18%


Services Accounting Codes (SAC Codes) 997213 is used for the Trade services of buildings under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Real estate services.

How Services Accounting Codes (SAC Codes) 997213 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 72 represent the major nature of service, Real estate services in this case.

The next two digits 13 represent the detailed nature of service, Trade services of buildings in this case.

Explanation Of SAC CODE - 997213

This service code includes:
  1. sales on own account of buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of the selling unit
  2. sales of houses with associated land, multiple-dwelling buildings with associated land and individual dwelling units within such buildings, such as individual apartments or condominiums
Note: Such property can either be leasehold or freehold

This service code does not include:
  1. sales of vacant land :- 997215

FAQs on SAC Code 997213

What is SAC Code 997213?

SAC Code 997213 refers to "Trade services of buildings" under the Services Accounting Code (SAC) system for services under GST. It falls under the heading "Real estate services".

What is the GST rate applicable on SAC Code 997213?

The GST rate for SAC Code 997213 is 18%. GST rates are subject to change based on government notifications.

Which services are covered under SAC Code 997213?

This service code includes:sales on own account of buildings and associated land in cases where the sales are treated as sales of trading stock by the seller, but not sales of property where the sales are disposals of the fixed assets of th…

Is SAC Code 997213 the same as HSN Code 997213?

No. SAC codes are used for services, whereas HSN codes are used for goods. Since services fall under GST Chapter 99, SAC codes are sometimes informally referred to as HSN codes in common searches.

How is SAC Code 997213 derived?

SAC codes follow a structured format: the first two digits (99) indicate services, the next two digits represent the major service category "Real estate services", and the last two digits specify the detailed nature of the service "Trade services of buildings".

Where can I verify the latest GST rate for SAC Code 997213?

You can verify the latest and applicable GST rate from the official CBIC website at https://www.cbic.gov.in.

Disclaimer: The information provided above is for general reference only. SAC descriptions and GST rates are subject to change based on notifications issued by the Government of India. Users are advised to verify the latest and applicable details from the official CBIC (Central Board of Indirect Taxes & Customs) website.