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GST Rate on Commercial Rent

Everything you need to know about the GST taxation for Commercial Rent in India, including HSN code 9972 and the exact tax breakdown.

Applicable GST Rate

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

18%
HSN/SAC Code
9972
Tax Split (Intra-State)
CGST: 9% + SGST: 9%

Calculate GST on Commercial Rent

Tax Amount: ₹0.00
Total Inclusive Price: ₹0.00

Understanding Commercial Rent GST & HSN Code 9972

If you are dealing in Commercial Rent, it is mandatory to apply the correct GST rate of 18% on your invoices. The government classifies this under the HSN/SAC code 9972.

When selling intra-state (within the same state), this tax is split equally into CGST and SGST. For inter-state sales, the full rate is charged as IGST.

Frequently Asked Questions

What GST rate does this page show for Commercial Rent?
This page lists 18% as a broad reference for Rental or leasing services involving own or leased non-residential property. The rate that applies to a particular supply depends on its exact classification and the current rate entry, so verify the applicable notification before invoicing.
What HSN or SAC code is shown for Commercial Rent?
The reference code shown here is 9972. It is associated with Rental or leasing services involving own or leased non-residential property; a more specific tariff item or service classification may be needed for an individual product or supply.
Why might the GST rate vary within Commercial Rent?
A broad product or service category can cover multiple tariff entries and conditions. Product specifications, composition, intended use, transaction details or the applicable effective date can affect which entry applies.
Does the HSN or SAC code on this page apply to every Commercial Rent item?
Not necessarily. The code is a category-level reference based on Rental or leasing services involving own or leased non-residential property. Compare the actual item or service with the full tariff description and any relevant notes before relying on it.
Where can I verify the current GST rate for Commercial Rent?
Check the latest Central and applicable State rate notifications against the exact HSN or SAC entry, description, conditions and effective date. A search result or common product name alone is not a legal rate determination.
How does the Commercial Rent calculator work?
It multiplies the entered base price by the first percentage displayed on this page and adds that tax to the price. If the page lists multiple possible rates, the calculator is only an illustration using the first one; it does not determine which rate applies to your item.
When does a sale of Commercial Rent use CGST and SGST or IGST?
For an intra-State supply, GST is generally split into CGST and SGST; for an inter-State supply, IGST generally applies. The place-of-supply rules and the facts of the transaction determine which treatment to use.
Can the GST rate for Commercial Rent change?
Yes. GST rate schedules can be amended by notifications, which specify the affected entries and effective dates. Recheck the current notification when preparing a new invoice or updating a price.
Is a product name enough to identify the GST rate for Commercial Rent?
No. Similar names can describe items with different materials, specifications, uses or tariff classifications. Match the actual item or service to the detailed classification and rate entry rather than relying on a marketing name.
Is this page an official GST rate confirmation for Commercial Rent?
No. Taxzentic is an independent reference and calculator, not a government portal or binding classification authority. Use official notifications and seek qualified tax advice for decisions that affect filing or invoicing.