--- title: "Heritage Restoration Services | Professional Heritage Restoration Solutions" description: "Expert heritage restoration services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998324." canonical: "https://busy.in/sac-code-998324/" --- # Heritage Restoration under SAC Code 998324 Part of [SAC 9983: Professional, technical & business services](https://busy.in/sac-code-9983/). Heritage restoration services deal with restoring and preserving old monuments, historical buildings and heritage precincts. Specialists in architectural restoration and historical building conservation repair damaged elements, strengthen structures and retain original character while meeting safety norms. These heritage restoration services need careful planning and documentation. Under GST, they are classified under SAC 998324. This SAC code and its GST rate decide how GST applies on heritage restoration and conservation project fees. ## 998324 SAC Code GST rate 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 998324, indicating the usual 18% slab for taxable architecture or planning services and any notified exceptions.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 998324 | Historical restoration architectural services | 18% with ITC | 18% with ITC | Some rate tables show 5/12/18 options and a nil line only when work is certified as linked to the specified football event. For normal restoration design services, the operative rate is 18% with ITC both before and after 22 Sep 2025. | 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. ## 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 Heritage restoration services under SAC 998324 focus on restoring and conserving historical and heritage buildings. Project fees for such specialised work usually fall in the 18% GST slab with input tax credit for eligible recipients, unless a specific notification provides a different treatment. Restoration experts should use SAC 998324 on invoices, charge GST at the correct rate in %, and mirror the same in GST returns. ## Frequently asked questions ### What is SAC code 998324 in GST? SAC 998324 is used for architectural restoration and conservation services. It covers planning and design work for repairing, preserving and upgrading heritage buildings, monuments and historic sites, while keeping their original character and style intact and making them safe and usable for today. ### Does SAC 998324 cover architectural restoration and conservation of heritage buildings? Yes. Work like condition assessment, restoration drawings, conservation plans, facade restoration and heritage compatible alterations for old palaces, forts, havelis, churches, temples or colonial buildings is generally classified under SAC 998324. The focus is on protection and careful renewal, not on complete demolition and new construction. ### What GST rate applies to services under SAC 998324? Architectural restoration services under SAC 998324 are usually taxed at 18%. This rate applies to consulting fees, design charges and supervision bills. In some special government funded heritage projects, different treatment may apply as per notification. Service providers should review the latest GST circulars before billing. ### Should historical building conservation projects use SAC 998324? Yes. When the main work is conserving or restoring historic buildings, architects and consultants generally use SAC 998324 on invoices. If there is also new construction or interior work, those parts may fall under other SAC codes. Clear scope breakup in contracts helps in correct GST classification. ### Is ITC allowed on GST paid for SAC 998324 services? Where the restored property is used for taxable business activities, such as a hotel, museum with ticketed entry or commercial events, ITC on GST for SAC 998324 services is usually allowed. If conservation is for purely charitable or exempt purposes, ITC may not be available. ## Explore more ### Other SAC services under 9983 - [998311: Management Consulting](https://busy.in/sac-code-998311/) - [998312: Business Consulting](https://busy.in/sac-code-998312/) - [998313: IT Consulting](https://busy.in/sac-code-998313/) - [998314: Software Development](https://busy.in/sac-code-998314/) - [998315: Web Hosting](https://busy.in/sac-code-998315/) - [998316: It Infrastructure Management](https://busy.in/sac-code-998316/) - [998319: IT](https://busy.in/sac-code-998319/) - [998321: Architecture Consulting](https://busy.in/sac-code-998321/) - [998322: Architectural](https://busy.in/sac-code-998322/) - [998323: Commercial Architecture](https://busy.in/sac-code-998323/) - [998325: Urban Planning](https://busy.in/sac-code-998325/) - [998326: Rural Land Planning](https://busy.in/sac-code-998326/) - [998327: Master Planning](https://busy.in/sac-code-998327/) - [998328: Landscape Architecture](https://busy.in/sac-code-998328/) - [998331: Engineering Consultancy](https://busy.in/sac-code-998331/) - [998332: Building Engineering](https://busy.in/sac-code-998332/) - [998333: Industrial Engineering Service](https://busy.in/sac-code-998333/) - [998334: Transport Engineering](https://busy.in/sac-code-998334/) - [998335: Energy Infrastructure Engineering](https://busy.in/sac-code-998335/) - [998336: Telecom Engineering](https://busy.in/sac-code-998336/) - [998337: Waste Management Engineering](https://busy.in/sac-code-998337/) - [998338: Specialized Engineering](https://busy.in/sac-code-998338/) - [998339: Project Management Consultancy Construction](https://busy.in/sac-code-998339/) - [998341: Geological Consulting](https://busy.in/sac-code-998341/) - [998342: Subsurface Surveying](https://busy.in/sac-code-998342/) - [998343: Mineral Exploration](https://busy.in/sac-code-998343/) - [998344: Surface Survey](https://busy.in/sac-code-998344/) - [998345: Weather Forecasting](https://busy.in/sac-code-998345/) - [998346: Technical Testing](https://busy.in/sac-code-998346/) - [998347: Safety Certification](https://busy.in/sac-code-998347/) - [998348: Art Authentication](https://busy.in/sac-code-998348/) - [998349: Technical Consultancy](https://busy.in/sac-code-998349/) - [998351: Pet Veterinary](https://busy.in/sac-code-998351/) - [998352: Livestock Veterinary](https://busy.in/sac-code-998352/) - [998359: Veterinary Consultancy](https://busy.in/sac-code-998359/) - [998361: Digital Advertising](https://busy.in/sac-code-998361/) - [998362: Advertising Space](https://busy.in/sac-code-998362/) - [998363: Print Media Advertising](https://busy.in/sac-code-998363/) - [998364: TV Advertising](https://busy.in/sac-code-998364/) - [998365: Internet Advertising](https://busy.in/sac-code-998365/) - [998366: Outdoor Advertising](https://busy.in/sac-code-998366/) - [998371: Market Research](https://busy.in/sac-code-998371/) - [998372: Public Opinion](https://busy.in/sac-code-998372/) - [998381: Portrait Photography](https://busy.in/sac-code-998381/) - [998382: Advertising Photography](https://busy.in/sac-code-998382/) - [998383: Event Photography](https://busy.in/sac-code-998383/) - [998384: Specialty Photography](https://busy.in/sac-code-998384/) - [998385: Photo Retouching](https://busy.in/sac-code-998385/) - [998386: Video Editing](https://busy.in/sac-code-998386/) - [998387: Photography](https://busy.in/sac-code-998387/) - [998391: Interior Design](https://busy.in/sac-code-998391/) - [998392: Graphic Design](https://busy.in/sac-code-998392/) - [998393: Technical Consulting](https://busy.in/sac-code-998393/) - [998394: Data Compilation](https://busy.in/sac-code-998394/) - [998395: Translation](https://busy.in/sac-code-998395/) - [998396: Trademark Registration](https://busy.in/sac-code-998396/) - [998397: Brand Promotion](https://busy.in/sac-code-998397/) - [998399: Professional](https://busy.in/sac-code-998399/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)