SAC section 9972 contains 12 specific service codes covering real estate services.
Services under section 9972
997211
Rental or leasing services involving own or leased residential property
997212
Rental or leasing services involving own or leased non-residential property
997213
Trade services of buildings
997214
Trade services of time-share properties
997215
Trade services of vacant and subdivided land
997219
Other real estate services involving owned or leased property
997221
Property management services on a fee or commission basis or on contract basis
997222
Building sales on a fee or commission basis or on contract basis
997223
Land sales on a fee or commission basis or on contract basis
997224
Real estate appraisal services on a fee or commission basis or on contract basis
997229
Other real estate services on a fee or commission basis or on contract basis
997231
Services by way of grant of development rights, FSI or additional FSI