Landscape Architecture Services Under SAC Code 998328
Landscape Architecture Services help businesses plan, design and execute projects in a safe and efficient way. In day to day work, clients engage these services for concept plans, detailed designs, technical reviews and on site support so that projects run smoothly and meet required standards.
SAC 998328 is used when the main work relates to professional landscape architectural and advisory services for commercial projects It covers professional involvement from early planning through to implementation support, depending on the scope agreed in the contract.
In practice, assignments under this code often touch areas like landscape planning services , landscape design consultancy. Using SAC 998328 correctly under GST helps both consultants and clients keep invoices clear and technical scope linked properly to tax treatment.
Landscape Architecture Services GST Rate for SAC Code 998328
From a GST angle, landscape architecture services are treated as supply of services. The taxable value usually includes professional fees, design charges, review fees, success fees and any reimbursable costs that are billed as part of the same engineering assignment.
After the September 2025 GST revision, most engineering and technical consultancy services that do not have any special notification continue under the standard 18% slab. Registered business clients can usually claim input tax credit when these services are used for making taxable supplies or for running their business, subject to normal ITC conditions.
The table below shows the latest standard GST rate for SAC code 998328.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998328 | Landscape architectural services and advisory services | 18% with ITC | 18% with ITC | Landscape architecture is explicitly listed in 9983 professional-service tables with rates 5/12/18 plus a limited nil sports-event clause. For day-to-day supplies, the applied rate is 18% with ITC and remains so after the slab merge. |
In practice, firms that provide landscape architecture services should apply 18% GST on the taxable value, quote SAC 998328 on their tax invoices and follow the same classification in their GST records so that billing, cost control and input tax credit remain easy to track.
Explore Other SAC Codes Under 9983
SAC 998328 sits inside the wider heading 9983, which groups different kinds of engineering, architectural and technical services. Each six digit SAC in this family points to a specific type of project work so that contracts and GST classification match the real nature of the service.
The list below highlights key six-digit SAC codes under 9983.
When selecting a code from the 9983 group, service providers should choose the SAC that best describes their primary service, whether it is landscape architecture services or another focused engineering discipline. Using the correct six digit SAC and GST rate in % keeps proposals, work orders and GST returns aligned for both the consultant and the client.
Conclusion
SAC 998328 is meant for landscape architecture services where specialised technical input is provided in return for professional fees. These services are generally taxed at 18% under GST, with ITC normally available to eligible registered recipients when the services are used for their taxable business. By using SAC {code} consistently and charging the correct GST rate in %, engineering firms and their clients can keep documentation, billing and GST compliance neat and easy to support during reviews.
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
-
What is SAC code 998328 in GST for landscape architecture services?
SAC 998328 covers landscape architecture and site landscape design services. It includes planning of gardens, parks, open spaces, podium landscapes and external site features such as pathways and water bodies for residential, commercial, institutional and public projects, focusing on outdoor visual and functional quality.
-
Does SAC 998328 cover landscape planning, design and advisory for projects?
Yes. Services such as landscape master plans, planting plans, hardscape layouts, lighting concepts and site furniture design normally fall under SAC 998328. Landscape architects work with architects and engineers to shape outdoor spaces, improve environmental comfort and create usable, attractive and sustainable external areas for users.
-
What GST rate applies to landscape architecture services under SAC 998328?
Landscape architectural services under SAC 998328 are generally taxed at 18%. GST is applied on design fees, site visit charges and supervision bills. Material supply, such as plants or stones, may be billed separately under goods HSN codes, depending on the contract structure between parties.
-
Should architects use SAC 998328 for garden and site landscape design invoices?
Yes. When the main service is professional design and supervision of landscape works, invoices typically quote SAC 998328. If the same firm also does irrigation or lighting engineering, those services might be classified under relevant engineering codes. Proper description of services helps in proper GST matching and audits.
-
Can builders claim ITC on GST paid for SAC 998328 services used in commercial projects?
For commercial complexes, hotels, offices or malls, developers can usually claim ITC on GST paid for SAC 998328 services because landscaping is part of business infrastructure. For residential projects or exempt activities, ITC rules are more restricted, so developers should check the latest GST guidelines before utilisation.