Commercial Architecture Under SAC Code 998323

Commercial architecture services focus on planning and designing commercial, industrial and institutional buildings such as offices, malls, hospitals and factories. Architects prepare layouts, elevations and detailing so that each project is functional and visually strong. These services often go along with industrial building design and compliance support. Under GST, such commercial architecture services are classified under SAC 998323. This SAC code and its GST rate decide how GST is charged on commercial architecture design fees.

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998323 SAC Code GST Rate

Review old and new GST rates for Commercial Architecture under 998323 SAC Code.

Architecture, planning and design consulting services under these SAC codes are treated as professional and technical services under GST. The taxable value normally includes design fees, planning charges, consulting retainers and project based professional fees, excluding any pure reimbursements that are recovered from clients at actuals with proper supporting documents.

After the September 2025 rationalisation, most taxable architecture and planning services 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 specific categories of projects or authorities should be reviewed before raising invoices.

The table below explains the prevailing GST treatment for SAC code 998323, indicating the usual 18% slab for taxable architecture or planning services and any notified exceptions.

SAC Code

998323

Description

Architectural services for non-residential building projects

New Rate

18 %
Standard

Old Rate

18 %

Notes

Commercial / non-residential architectural work is treated identically to residential from a rate perspective. Professional-services tables for 9983 show 18% for architectural SAC codes.

Architecture firms, planning consultants and design studios using this SAC code should mention professional fees, 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.

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Explore More SAC Codes Under 9983

Practical Classification Guidance

Consultants and design professionals should select the SAC that most accurately describes their primary engagement, whether it is commercial architecture, heritage restoration, urban planning, rural land planning, master planning services or related 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

Commercial architecture services under SAC 998323 cover planning and design work for commercial, industrial and institutional buildings. Professional fees for these services are generally taxed at 18% with input tax credit for registered business clients. Architecture firms should classify such work under SAC 998323, apply the correct GST rate in %, show GST amounts clearly on invoices and keep GST returns aligned with this treatment so that clients can justify input tax credit during assessments.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998323 and GST compliance.

What does SAC code 998323 cover in GST?

SAC 998323 covers architectural design services for commercial and industrial buildings. It includes planning and designing offices, malls, factories, warehouses, hotels, hospitals and similar non residential structures. Architects deliver complete building design packages suitable for approvals, tendering and actual construction of these commercial or industrial projects.

Does SAC 998323 include commercial and industrial building design services?

Yes. Designing office towers, shopping centres, hotels, hospitals, factories, industrial sheds and warehouses is usually classified under SAC 998323. The architect provides layouts, elevations, sections, coordination drawings and lists of finishes, and works with engineers to ensure that the building serves the intended commercial or industrial purpose effectively.

What is the GST rate on services under SAC 998323?

Architectural services for commercial and industrial buildings under SAC 998323 are generally taxed at 18%. GST is applied on professional fees and reimbursable expenses where applicable. As these projects are normally part of taxable business activities, both architect and client must ensure proper invoicing and GST compliance from the start.

Should mall, office and factory design projects use SAC 998323?

Yes. When the core service is architectural design of malls, offices or factories, invoices should typically quote SAC 998323. Interior design, project management and engineering consultancy can be billed under their own SAC codes if separately contracted. Clear separation of scopes avoids confusion in GST records and audits.

Can businesses claim ITC on services billed under SAC 998323?

Commercial and industrial project owners can usually claim ITC on GST paid for SAC 998323 services when the resulting assets are used for taxable supplies. For example, renting commercial space with GST or using a factory for taxable production. Proper documentation linking design services to business activities is essential.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.