Rent Income Hsn code

Hsn code of rent of building
Replies (4)
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?

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