HSN /SAC Code for Renting out Commercial Shop

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 nonresidential 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

https://cbic.gov.in/resources//htdocs-cbec/gst/explanatory_notes_01oct19.pdf