Master Planning Services Under SAC Code 998327
Master planning services provide the overall blueprint for large townships, campuses, industrial parks and mixed use projects. Experts prepare zoning plans, circulation plans and site planning services that define how land, roads and buildings will be arranged over different phases. This high level plan guides all future design and execution. Under GST, such master planning services are classified under SAC 998327. This SAC code and its GST rate decide how GST is charged on master planning and site planning fees.
Master Planning Services GST Rate for SAC Code 998327
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 998327, indicating the usual 18% slab for taxable architecture or planning 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 |
|---|---|---|---|---|
| 998327 | Project site master planning services | 18% with ITC | 18% with ITC | Master-planning work for project sites is another 9983 professional service; industry GST guides treat it at 18% and the GST Council’s Sept 2025 communication does not propose any special slab for it. |
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.
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, architecture services and broader planning and design consulting. Each six digit SAC within this group focuses on a different style of professional or technical service for GST purposes.
The list below highlights key six-digit SAC codes under 9983.
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
Master planning services under SAC 998327 provide the overall blueprint for large sites, campuses and townships, covering zoning, circulation and broad development phases. These services are usually taxed at 18% with input tax credit for eligible business and institutional clients. Master planners should classify their work under SAC 998327, apply the correct GST rate in %, disclose GST clearly on invoices and keep GSTR 1 and GSTR 3B consistent so that clients can handle GST 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 does SAC code 998327 cover in GST?
SAC 998327 covers master planning, zoning and detailed site planning services. It applies to large townships, campuses, industrial parks and institutional projects where consultants plan land use, circulation, open spaces and infrastructure at a layout level before individual buildings are designed and constructed.
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Does SAC 998327 include master planning, zoning and site planning services?
Yes. Services like preparing township master plans, university campus layouts, industrial park plans and overall zoning schemes generally fall under SAC 998327. Consultants define road networks, plot divisions, green areas and utility corridors so that later architectural and engineering work can follow a clear development framework.
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What is the GST rate on master planning services under SAC 998327?
Master planning and zoning services under SAC 998327 are normally taxed at 18%. GST is charged on professional fees as per contract. Export of services and government projects may have special rules in some cases. Service providers must ensure correct classification and contracts to avoid disputes.
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Should large township or campus layouts use SAC 998327 on invoices?
Yes. When the assignment is preparing overall layouts and master plans for large developments, invoices generally mention SAC 998327. If the same consultant also designs individual buildings or infrastructure, those services are classified under architectural or engineering SAC codes. Separate line items keep GST reporting clean.
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Is ITC available on GST paid for services billed under SAC 998327?
Developers and institutions can usually claim ITC on GST for SAC 998327 services when the land or facilities are used for taxable business activities, such as selling plots, renting shops or running commercial units. If the master plan is for purely exempt or non business purposes, ITC may not apply.