Architectural Services Under SAC Code 998322
Architectural services cover full scope design for residential, commercial and institutional buildings. Architects prepare detailed drawings, elevations, working drawings and coordination layouts to convert a client brief into a build ready plan. Home owners and developers rely on these architectural services for residential architecture and home design services for new projects and renovations. Under GST, such architectural services are classified under SAC 998322. This SAC code and its GST rate decide how GST is charged on architectural design and planning fees.
Architectural Services GST Rate for SAC Code 998322
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 998322, 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 |
|---|---|---|---|---|
| 998322 | Architectural services for residential building projects | 18% with ITC | 18% with ITC | Residential architectural design under 998322 is also covered by the same 18% rate for architectural services, with ITC available to registered businesses. No separate residential concession in the rate rationalisation. |
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.
The list below highlights key six-digit SAC codes under 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
Architectural services under SAC 998322 cover full building design, drawings and coordination layouts for residential and commercial projects. Professional fees for these services are generally taxed at 18% with input tax credit for registered clients. Architects should classify their work under SAC 998322, apply the correct GST rate in %, disclose GST amounts separately on invoices and follow the same treatment in GST returns so that clients can manage compliance with confidence.
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 is SAC code 998322 in GST?
SAC 998322 covers architectural services specifically for residential buildings and homes. It includes planning, design, elevation drawings, internal layouts and related architectural work for individual houses, apartments, villas or residential complexes. The services are focused on residential use, even if some commercial amenities exist within the project.
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Does SAC 998322 cover residential architecture and home design services?
Yes. Designing detached houses, apartments, row houses, residential towers or gated communities is usually classified under SAC 998322. Architects prepare floor plans, elevations, sections and related documents required for approvals and construction. They may also coordinate with structural and services engineers during the design of residential projects.
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What GST rate applies to architectural services under SAC 998322?
Residential architectural services under SAC 998322 are generally taxed at 18% on professional fees. Some small scale individual services may be below registration thresholds for the architect. GST treatment of the construction and sale of flats is separate. Clients should understand that the architect’s fee usually attracts standard service tax rate.
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Should full house plans and elevations use SAC 998322?
Yes. When an architect prepares complete plans, elevations and detailed drawings for a residential building, invoices commonly mention SAC 998322. Interior design may be billed separately under other design codes. Clear scope descriptions for architectural work, interior work and project management help ensure proper GST classification and billing.
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Is ITC available on GST paid for SAC 998322 services?
Developers building residential projects for sale may face restrictions on ITC depending on GST rules applicable to construction of residential property. Individual homeowners generally cannot claim ITC. For mixed projects or rental housing, ITC implications can be complex, so parties should consult their tax advisor before taking credit.