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HSN Codes and GST Rates of HSN 99722

Real estate services on a fee/commission basis or contract basis

HSN Code Description of Service GST Rate

9972

 		Real estate services

99722

Real estate services on a fee/commission basis or contract basis

997221

Property management services on a fee/commission basis or contract basis

This service code includes:

- management services concerning residential, industrial and Commercial properties, on a fee or contract basis

- management services concerning residential mobile home sites

- management services concerning dwellings in joint ownership

- management services concerning agricultural, forestry and similar properties

- management services concerning buildings or properties used on a timeshare basis

This service code does not include:

- sports and recreational sports facility operation services, cf.99652 

- operation of other recreation and amusement service facilities n.e.c., cf.999699

997222

Building sales on a fee/commission basis or contract basis

This service code includes:

- real estate agency and brokerage services related to buildingds, and similar intermediation services involving buying, selling and renting of buildings and associated land, on a fee or contract basis

This service code does not include:

- sale of land on a fee or contract basis, cf. 997223

997223

Land sales on a fee/commission basis or contract basis

This service code includes:

- real estate agency and brokerage house services related to the sale of vacant land, and similar intermediation services involving buying, selling and renting, non-residential or residential, on a fee or contract basis

997224

Real estate appraisal services on a fee/commission basis or contract basis

This service code includes:

- appraisal of residential buildings and land, non-residential buildings and land, and residential and non-residential vacant land on a fee or contract basis
15
May
S
M
T
W
T
F
S
20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).