GST Rate on Real estate broker
The GST rate on real estate broker is 18%, under SAC code 997215 (real estate brokerage services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for real estate broker
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 997215
- Also covers: property dealer, estate agent
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 real estate broker
- 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 real estate broker
What is the GST rate on real estate broker?
The GST rate on real estate broker is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Real estate broker falls under SAC code 997215.
What is the HSN code for real estate broker?
Real estate broker falls under SAC code 997215, which covers real estate brokerage services. Show this code on every GST tax invoice line for real estate broker.