ServiceSAC 9972RCM — reverse charge
Renting of residential dwelling to a registered person — GST rate 18%
18%GST
Condition: Under reverse charge
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| SAC code | 9972 |
| Category | Real Estate |
| Source notification | Verified (11/2017 as amended, 15/2025) |
As per Notification Verified (11/2017 as amended, 15/2025), renting of residential dwelling to a registered person classified under SAC 9972 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: Under reverse charge. This supply is taxable under the reverse charge mechanism — the recipient pays the GST.