GST Rate on Office rent
The GST rate on office rent is 18%, under SAC code 997212 (rental services of office buildings). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for office rent
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997212
- Also covers: commercial rent, office lease
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 office 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 office rent
What is the GST rate on office rent?
The GST rate on office rent is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Office rent falls under SAC code 997212.
What is the HSN code for office rent?
Office rent falls under SAC code 997212, which covers rental services of office buildings. Show this code on every GST tax invoice line for office rent.