What does SAC Code 997212 cover?
Renting or leasing of commercial and non-residential property such as shops, offices and warehouses.
Examples classified under SAC Code 997212
- Office space rent
- Shop/showroom lease
- Warehouse rental
GST calculation for SAC Code 997212
At a 18% rate, the tax splits by where your customer is located:
- Intra-state (same state): 9% CGST + 9% SGST = 18% total.
- Inter-state (different states): 18% IGST.
For example, on a taxable value of ₹10,000 the GST works out to ₹1,800 — either as ₹900 CGST + ₹900 SGST, or ₹1,800 IGST. Use our free GST calculator to compute any amount instantly.
Where SAC Code 997212 goes on your invoice
The SAC code is a mandatory field on a GST-compliant invoice for most registered businesses, printed alongside the item description, quantity, taxable value and tax breakup. Our free GST invoice generator includes the SAC field and auto-calculates the CGST/SGST/IGST split for you.
Services Accounting Code (SAC)
SAC (Services Accounting Code) is the classification system used under GST to identify services and map them to the correct tax rate.