Kitne Din
ServiceSAC Heading 9972

Services by way of renting of residential dwelling for use as residence, except where the residential dwelling is rented to a registered person. — GST rate 0%

0%GST
Condition: Explanation.- For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where: (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. (i.e., renting to a registered person is exempt only in this narrow proprietor-personal-use scenario; other rentals to registered persons remain taxable under RCM per Notification No. 05/2022-CT(Rate)). Explanation 2.- Nothing contained in this entry shall apply to: (a) accommodation services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like.
CGST (intra-state)0%
SGST / UTGST (intra-state)0%
IGST (inter-state)0%
SAC codeHeading 9972
CategoryReal Estate
Source notification12/2017 (amended by 16/2025)

As per Notification 12/2017 (amended by 16/2025), services by way of renting of residential dwelling for use as residence, except where the residential dwelling is rented to a registered person. classified under SAC Heading 9972 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: Explanation.- For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where: (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. (i.e., renting to a registered person is exempt only in this narrow proprietor-personal-use scenario; other rentals to registered persons remain taxable under RCM per Notification No. 05/2022-CT(Rate)). Explanation 2.- Nothing contained in this entry shall apply to: (a) accommodation services for students in student residences; (b) accommodation services provided by Hostels, Camps, Paying Guest accommodations and the like..

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Related SAC codes

Heading 9968Local delivery services - a. supplied through electronic commerce…18%Heading 9968Local delivery services - b. other than (a) above18%Heading 9968Delivery services other than (i), (ii) and (iii) above18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to diamonds falling under…1.5%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to - (a) all food and food…5%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work in relation to manufacture of alcoholic…18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of job work other than (i), (ii), and (iii) above18%Heading 9988 (Manufacturing services on physical inputs (goods) owned by others)Services by way of any treatment or process on goods belonging to…5%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.