Architecture Consulting Services Under SAC Code 998321
Architecture consulting services focus on planning, design advice and layout optimisation for buildings and projects. Consultants guide on zoning, structural concepts, space planning and aesthetic direction without necessarily taking up full design and execution. Many businesses and individuals use architecture consulting for building design consultation before finalising detailed drawings. Under GST, such architecture consulting services are classified under SAC 998321. This SAC code and its GST rate decide how GST applies on architectural advisory and consulting fees.
Architecture Consulting Services GST Rate for SAC Code 998321
Management consulting, business consulting, IT consulting, web hosting and software related services under these SAC codes are treated as professional and technical services under GST. The taxable value normally includes consulting fees, project charges, monthly retainers and hosting or support fees, excluding any pure reimbursements that are recovered from clients at actuals with proper supporting documents.
Post the September 2025 rationalisation, most taxable consulting and IT service supplies generally fall within the 18% GST slab with input tax credit for eligible registered recipients. Export of services may qualify as zero rated supplies subject to conditions, and any special notifications for particular service categories should be reviewed before raising invoices.
The table below explains the prevailing GST treatment for SAC code 998321, indicating the usual 18% slab for taxable consulting or IT services and any notified exceptions.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998321 | Architectural advisory services | 18% with ITC | 18% with ITC | Architectural advisory is treated as a professional service. Multiple GST explainers on architects and engineers clearly say these services are taxed at 18% as they do not appear in any concessional list. |
Consulting firms, IT service providers and design studios using this SAC code should mention service value, GST rate in % and GST amount clearly on tax invoices. The same SAC and rate should be mirrored in GSTR 1 and GSTR 3B so that clients can claim input tax credit properly and remain comfortable during any GST assessment or audit.
Explore Other SAC Codes Under 9983
These SAC codes fall under the business and management consulting services group 9983, which covers management consulting, business consulting, IT consulting, web hosting support and software development services. Each six digit SAC within this group focuses on a different style of consulting or technical delivery for GST purposes.
Below are the major related six-digit SAC codes under parent 9983.
Consulting and IT service providers should select the SAC that most accurately describes their primary engagement, whether it is management consulting, wider business consulting, IT infrastructure management, web hosting services, general IT services or architectural and design consulting. Using the correct SAC and GST rate in % makes billing transparent, supports input tax credit for clients and reduces the risk of disputes during GST scrutiny.
Conclusion
Architecture consulting services under SAC 998321 focus on planning and design level advisory for building projects. Consulting fees for these services normally attract 18% GST with input tax credit for eligible business recipients. Architectural consultants should use SAC 998321 on their invoices, charge GST at the correct rate in %, show tax clearly and keep GSTR 1 and GSTR 3B aligned with this code.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
Frequently Asked Questions
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What does SAC code 998321 cover in GST?
SAC 998321 covers architectural consulting and early stage building design advisory. It includes feasibility studies, concept design, outline planning, basic layout suggestions and high level advice on building form and function without necessarily producing full detailed drawings required for construction of residential or commercial buildings.
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Does SAC 998321 include architecture consulting and building design advice?
Yes. Services like preliminary site studies, basic massing, conceptual layouts and early phase design advice are generally classified under SAC 998321. Architects may guide clients on broad design direction, project viability and regulatory considerations before moving to detailed design stages that are covered under other architectural SAC codes.
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What is the GST rate on services under SAC 998321?
Architectural consulting services under SAC 998321 are usually taxed at 18%. GST is charged on professional fees whether billed hourly, per meeting or for a full concept study. If services are exported to foreign clients and meet export conditions, they may be zero rated. Documentation of scope is important.
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Should early stage project planning use SAC 998321 invoices?
Yes. When the assignment focuses on pre design advisory and concept level guidance, invoices should typically mention SAC 998321. Once the work shifts to detailed plans, working drawings and construction documents, those parts are classified under specific architectural or engineering SAC codes related to building design.
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Can clients claim ITC on services billed under SAC 998321?
Businesses and developers can usually claim ITC on GST paid for SAC 998321 services when the project leads to taxable supplies such as sale of commercial units or renting of taxable spaces. If the project is for exempt housing or personal use, ITC treatment may differ and needs review.