HSN- Rent Commercial property

Rate / HSN codes 14674 views 1 replies
What is the HSN for Rent from Commercial property, 997211 or 997212?
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SAC 997212 Rental or leasing services involving own or leased non-residential property

This service code includes:

rental or leasing services concerning industrial, commercial or other non-residential buildings or property by owners or leaseholders, such as factories, office buildings, warehouses, theatres, convention centres, exhibition halls and multiple-use buildings that are primarily non- residential; agricultural, forestry and similar properties.

rental or leasing of caravan sites, lock-up garages or other places for parking vehicles, by the month or year

Note: 997211 relates to residential property


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