Project Management Consultancy Construction Under SAC Code 998339

Project Management Consultancy Construction help businesses plan, design and execute projects in a safe and efficient way. In day to day work, clients engage these services for feasibility studies, concept plans, detailed engineering and on-site technical support so that projects meet performance and safety requirements.

SAC 998339 is used when the main work relates to end-to-end project management services for construction projects It covers professional involvement from early planning through to implementation support, depending on what is agreed in the contract.

In practice, assignments under this code often touch areas like construction project management services. Using SAC 998339 under GST helps consultants and clients keep technical scope and tax treatment aligned for each project.

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998339 SAC Code GST Rate

Review old and new GST rates for Project Management Consultancy Construction under 998339 SAC Code.

From a GST angle, project management consultancy construction are treated as supply of services. The taxable value usually includes professional fees, design or review charges, visit 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 remain under the standard 18% slab. Registered business clients can generally 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 explains the current standard GST rate for SAC code 998339.

SAC Code

998339

Description

Project management services for construction projects

New Rate

18 %
Standard

Old Rate

18 %

Notes

Classified under professional / technical services. Standard commercial supply charged at 18% before and after GST 2.0. Older schedules showed 5 / 12 / 18 / Nil only for very specific FIFA U-17 Women’s World Cup related work, not for normal projects.

In practice, firms that provide project management consultancy construction should apply 18% GST on the taxable value, quote SAC 998339 on their tax invoices and keep the same classification in their GST workings so that billing, costing and input tax credit remain easy to follow.

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Explore More SAC Codes Under 9983

Practical Classification Guidance

When selecting a code from the 9983 group, service providers should choose the SAC that best describes their primary service, whether it is project management consultancy construction 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 998339 is meant for project management consultancy construction 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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 998339 and GST compliance.

What does SAC code 998339 cover in GST?

SAC 998339 covers project management consultancy and project management contract (PMC) services for construction and infrastructure projects. It includes planning, scheduling, coordination, quality monitoring, progress reporting and overall management support given to owners or developers so that projects are completed on time, within budget and as per specifications.

Does SAC 998339 include end-to-end project management and PMC services for construction projects?

Yes. Owner’s engineer services, PMC for buildings, highways, plants, townships, supervision of multiple contractors, progress review meetings and risk management support generally come under SAC 998339. The PMC team oversees design, procurement and construction interfaces, while actual construction work remains with separate contractors under their own contracts.

What GST rate applies to PMC fees under SAC 998339?

Project management and PMC services under SAC 998339 are usually taxed at 18%. GST is charged on retainers or milestone based PMC fees. As these are professional services, they generally do not enjoy concessional rates. Exported project management services may qualify as zero rated if GST export conditions are satisfied.

Should builders and infrastructure companies bill their PMC work using SAC 998339?

Yes. When a company provides only project management support without taking direct construction risk, it should normally bill under SAC 998339. If it is operating as an EPC or turnkey contractor responsible for actual building and material supply, that supply is treated as works contract under different GST treatment.

Can developers claim ITC on GST paid for SAC 998339 services?

Developers and project companies can typically claim ITC on PMC services under SAC 998339 when projects lead to taxable outward supplies, such as commercial leasing or sale with GST. For projects linked to exempt supplies or personal use, input tax credit may not be available or may need 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.