Rent Income Hsn code

997211	Rental or leasing services involving own or leased residential property	18%
997212	Rental or leasing services involving own or leased non-residential property	18%

997212 - Rental or leasing services involving own or leased non-residential property

Real estate services involving owned or leased property Services Accounting Codes (SAC Codes) 997212 is used for the Rental or leasing services involving own or leased non-residential property under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service.

Whether ITC can be claimed on such rental services?