SAC Codes for Services
Section Number Service Heading Number Group Number SAC Code Service Detail Service Description GST EffectiveDate
Section 7 Financial and related services; real estate services; and rental and leasing services 9972 99722 997222 Real estate services on a fee/commission basis or contract basis Building sales on a fee/commission basis or contract basis 18 28-06-2017

SAC Code 997222 is used for the Real estate services on a fee/commission basis or contract basis under Services Accounting Codes (SAC Codes) for Goods and Service Tax classification. This service comes under Building sales on a fee/commission basis or contract basis , 7 - Financial and related services; real estate services; and rental and leasing services . Heading number of this service is 9972 and the group number is 99722 . These codes are mandatory mapping or classification of services that need to be used by a taxpayer.
SAC (Services Accounting Code) are used for the identification of the service.SAC indicates specific code tends to reduce the possibility of misinterpretation. SAC in respect of the supply of services while HSN code in respect of the supply of goods. There will be no need for entering the description of the goods or services while filing GST returns online.