GST Rate on Commercial rent
The GST rate on commercial rent is 18%, under SAC code 997212 (renting of immovable property (commercial)). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for commercial rent
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997212
- Also covers: shop rent, warehouse rent
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on commercial rent
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on commercial rent
What is the GST rate on commercial rent?
The GST rate on commercial rent is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Commercial rent falls under SAC code 997212.
What is the HSN code for commercial rent?
Commercial rent falls under SAC code 997212, which covers renting of immovable property (commercial). Show this code on every GST tax invoice line for commercial rent.