For Commision :
| Descripttion | SAC Code | Rate (%) | Also Check |
|---|---|---|---|
| SAC Codes & GST Rates for Services (12) | |||
| Land sales on a fee/commission basis or contract basis | 997223 | 18 | Also check SAC Code 99 or 9972 |
| Building sales on a fee/commission basis or contract basis | 997222 | 18 | Also check SAC Code 99 or 9972 |
| Services provided for a fee/commission or contract basis on retail trade Explanation- This service does not include sale or purchase of goods | 996211 | 18 | Also check SAC Code 99 |
| Services provided for a fee/commission or contract basis on wholesale trade Explanation-This service does not include sale or purchase of goods but includes: – Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’ – Services of electronic whole sale agents and brokers, – Services of whole sale auctioning houses. | 996111 | 18 | Also check SAC Code 99 |
| Property management services on a fee/commission basis or contract basis | 997221 | 18 | Also check SAC Code 99 or 9972 |
| Real estate appraisal services on a fee/commission basis or contract basis | 997224 | 18 | Also check SAC Code 99 or 9972 |
| Sale of other advertising space or time (except on commission) | 998366 | 18 | Also check SAC Code 99 or 9983 |
| Sale of advertising space in print media (except on commission) | 998363 | 5 | Also check SAC Code 99 or 9983 |
| Purchase or sale of advertising space or time, on commission | 998362 | 18 | Also check SAC Code 99 or 9983 |
| Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex. | 9954 | Nil | |
| Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana. | 9954 | Nil | |
| Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. | 9986 | Nil | |
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