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of <h1>GST Classification of Real Estate Services: Rental, Leasing, and Trade Services Explained with CPC Codes</h1> The classification of real estate services under the GST Scheme, based on a modified United Nations Central Product Classification. It categorizes services into rental or leasing and trade services. Rental or leasing services are divided into residential (997211) and non-residential properties (997212), including industrial and commercial buildings. Trade services are categorized into buildings (997213), time-share properties (997214), and vacant or subdivided land (997215). Each service code specifies the inclusions and exclusions, such as the exclusion of accommodation services from residential rental services and the distinction between sales of trading stock and fixed assets.
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