Interior Design Services Under SAC Code 998391
Interior Design Services help design practical and attractive layouts for homes, offices, shops and other spaces. Businesses and families take these services to improve space utilisation, comfort and overall look and feel.
SAC 998391 is used when the main work relates to specialty design services including interior, fashion, and industrial design It is meant for professional assignments where the provider takes responsibility for planning, execution and delivery as per the agreed brief.
In practical terms, projects under this SAC code often include areas like fashion design services, industrial design services. Using SAC 998391 for such work keeps the service description and GST classification aligned with what is actually delivered.
Interior Design Services GST Rate for SAC Code 998391
Under GST, interior design services are classified as supply of services. The taxable value usually includes planning, design or editing time, studio or software charges and any bundled outputs delivered under the same assignment.
After the September 2025 GST rate revision, most creative, design and post production services that do not enjoy a specific exemption remain under the standard 18% slab. Business clients can usually claim input tax credit where these services support their taxable activities and proper records are maintained.
The table below sets out the current standard GST rate for SAC code 998391.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design services | 18% with ITC | 18% with ITC | Specialty design (interior, fashion, industrial) is listed in 99839 with 5 / 12 / 18 / Nil only for FIFA-event work; standard design work is taxed at 18% before and after 22 Sep 2025. |
In day to day billing, service providers offering interior design services should charge 18% GST on taxable fees, mention SAC 998391 on their invoices and keep this code consistent in GST records so that income from these assignments is easy to track.
Explore Other SAC Codes Under 9983
SAC 998391 comes under heading 9983, which groups specialised technical, creative and consulting services used by businesses, institutions and individuals.
These are the main related six-digit SAC codes under 9983.
For the 9983 group, this code will generally apply where the main engagement is clearly interior design services. Other codes in the same heading should be used when the work fits their described activity more closely.
Conclusion
This code is meant for interior design services where clients hire specialised professionals for focused projects and ongoing support. The code is generally taxed at 18% under GST, and using it consistently with the correct rate in % helps both service providers and clients keep billing, input tax credit and compliance organised.
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 998391 cover in GST?
SAC 998391 covers specialty design services including interior design, fashion design, industrial product design and similar creative consultancy. Designers provide concepts, layouts, drawings, mood boards and detailed specifications for spaces, garments or products.
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Does SAC 998391 include interior, fashion and industrial design consultancy?
Yes, advice on space planning, décor, furniture selection, fashion collections, product aesthetics and user experience for physical products generally falls under 998391. Actual manufacturing or execution is separate and may involve other HSN or SAC codes.
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What GST rate applies to interior design services under SAC 998391?
Specialty design services including interior and fashion design under SAC 998391 are generally taxed at 18% GST. Design originals supplied as part of the service normally follow the same rate, unless separately classified as goods in special situations.
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Should designers bill space planning and décor projects using SAC 998391?
Yes, professional interior designers and industrial designers usually mention SAC 998391 on invoices for consultancy and design documentation. If they also supply furniture or décor items, those goods must be classified separately under the relevant HSN codes.
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Can clients claim ITC on GST paid for SAC 998391 services used in business premises?
Businesses can generally claim ITC on GST paid for design services used to create or renovate offices, showrooms or stores used for taxable activities. ITC may be restricted if the expenditure is capitalised as part of immovable property or linked to exempt operations, so rules should be checked carefully.