Rural Land Planning Under SAC Code 998326

Rural land planning services focus on how land in villages and semi urban areas should be used for housing, farming, industry and infrastructure. Consultants provide land development consulting, layout planning and basic infrastructure planning so that rural growth is balanced and practical. These services support government programmes and private projects. Under GST, rural land planning services are classified under SAC 998326. This SAC code and its GST rate decide how GST applies on rural planning and land development service fees.

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998326 SAC Code GST Rate

Review old and new GST rates for Rural Land Planning under 998326 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 998326, indicating the usual 18% slab for taxable architecture or planning services and any notified exceptions.

SAC Code

998326

Description

Rural land planning services

New Rate

18 %
Standard

Old Rate

18 %

Notes

Rural planning services share the same heading and rate as urban planning. While technical schedules mention 5/12/18 + nil for certain sports-event work, the standard business rate is 18% with ITC.

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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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

Rural land planning services under SAC 998326 deal with layout and infrastructure planning in rural and semi urban areas. Professional fees for these services generally attract 18% GST with input tax credit for eligible registered clients. Planning consultants should use SAC 998326 on invoices, charge GST at the right rate in %, show GST amounts separately and align GST returns with this classification.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998326 and GST compliance.

What is SAC code 998326 in GST for rural land planning services?

SAC 998326 is used for rural land development and layout consulting services. It covers planning of village expansion, agro based industrial areas, rural roads, markets and other land use plans in non urban areas. The focus is on organised growth of rural land and infrastructure

Does SAC 998326 cover rural land development and layout consulting?

Yes. Services like preparing village layout plans, rural industrial park plans, rural housing layouts, farm cluster plans and basic infrastructure layouts are usually classified under SAC 998326. These assignments often support government schemes, farmer producer companies, agro parks or private rural townships and colonies.

What GST rate applies to services under SAC 998326?

Rural land planning services under SAC 998326 are generally taxed at 18%. GST is charged on consultancy fees, surveys and drawings. Some government funded rural development programmes may have special tax treatment or exemptions. Service providers should always confirm the latest rules relevant to that scheme.

Should village and farmland infrastructure projects use SAC 998326?

Yes. When the primary work is planning and consulting for rural layouts, village infrastructure or farm based townships, invoices normally carry SAC 998326. If the consultant also does detailed engineering design or construction supervision, those components might fall under engineering or construction related SAC codes separately.

Can developers claim ITC on services billed under SAC 998326?

Developers and agri businesses can often claim ITC on GST paid for SAC 998326 services when projects finally lead to taxable supplies, such as sale of plots or commercial activities. Where the project is for exempt activities or non business use, ITC may have to be reversed.

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.