SAC Classification

SAC 997214 - Trade services of time-share properties

Classification level: Service/product sub-category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type
SAC
Code
997214
Official Description
Trade services of time-share properties

Tax guide notes

  • - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
  • - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
  • - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

  • - Keep product/service description on invoice aligned with the selected HSN/SAC code.
  • - Review code selection whenever scope of work or product mix changes.
  • - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

SAC
9972

Real estate services

SAC
997211

Rental or leasing services involving own or leased residential property

SAC
997212

Rental or leasing services involving own or leased non-residential property

SAC
997213

Trade services of buildings

SAC
997215

Trade services of vacant and subdivided land

SAC
997219

Other real estate services involving owned or leased property

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SAC 997214 - Meaning, GST Classification & Tax Guide | TaxTap