SAC

997223 - Land sales on a fee/commission basis or contract basis

SAC 997223 covers Land sales on a fee/commission basis or contract basis. Use it as a services-classification reference for GST workflows, then verify rates and filing decisions in official CBIC sources.

Code: 997223
Classifier: SAC
Heading: 9972

Key facts

Code: 997223
Classifier: SAC
Heading: 9972
Group: 99722
Service code: 997223

Classification hierarchy

Section 7 - Financial and related services; real estate services; and rental and leasing services
Heading 9972
Group 99722
Service code 997223

FAQ

What is SAC 997223?

SAC 997223 identifies Land sales on a fee/commission basis or contract basis in the parsed GST services classification source layer.

Where is SAC used in practice?

SAC is used for service classification in GST invoicing and service-tax compliance workflows. Verify filing decisions in official CBIC sources.

How is this linked to NIC?

Related NIC links are generated only when the source row or matrix includes confirmed NIC references for the service activity.

Source and verification

Official source document

Last verified: 2026-05-12

This page is an independent reference layer. Verify filing, tax, customs or regulatory decisions in the official source before use.

Code history and standards

Current site layer 997223 current

Current SAC row parsed from the official CBIC GST services classification source layer.

GST service family 99722 parent

Parent service classification level used for browsing related GST service codes.

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More codes in this category

997221 Property management services on a fee/commission basis or contract basis 997222 Building sales on a fee/commission basis or contract basis 997224 Real estate appraisal services on a fee/commission basis or contract basis

Connected classifications

Use these adjacent classifiers when the same real-world activity needs a business, goods, services, occupation or education view.

NIC service activity Use NIC when this service needs a business-activity category for registration or profiling. NCO occupations Use NCO to see occupations and business roles commonly connected with services. HSN goods Use HSN when the same workflow includes goods, materials or product supply. InSCED education fields Use InSCED when the service links to qualifications, training or study fields. NIC 2008 to NIC 2025 converter Use the legacy converter when older NIC activity codes appear in service documents. Legacy crosswalk policy Open the legacy hub to see which old-to-current classifier routes are source-backed on this site.