HSN and SAC codes
HSN and SAC codes for interior designers and fit-out contractors
An interiors job can be a design fee, a supply of materials, a works contract or all three. The code you bill under changes with how the job is set up.
In short
Interior designers bill design fees under SAC 998391 and fit-out works under group 9954, while materials such as plywood and lights carry HSN codes. SimpleERP prints each code on its line and builds the HSN summary for GSTR-1.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
The codes and usual rates
| Code | Goods or service | Usual GST rate | Notes |
|---|---|---|---|
| 998391 | Specialty design services, including interior design | 18% | Design fee, drawings and 3D views. |
| 998399 | Other professional, technical and business services | 18% | Project management consultancy and similar work; check the fit. |
| 998322 | Architectural services for residential projects | 18% | If you provide architectural drawings; check the six digits. |
| 9954 | Works contract for fit-out of a building | 18% | Supply and fixing of materials in an immovable property. |
| 995473 | Painting services | 18% | Painting as a separate contract. |
| 995474 | Floor and wall tiling services | 18% | Tiling as a separate contract. |
| 995476 | Joinery and carpentry services | 18% | Woodwork and carpentry at site. |
| 4412 | Plywood and blockboard | 18% | Check the heading for the board type. |
| 4410 | Particle board and MDF | 18% | Check against 4411 for fibreboard. |
| 4823 | Decorative laminates (paper based) | check | Laminates may fall under 4823 or 3921; confirm the heading. |
| 3918 | Vinyl and PVC flooring | 18% | Plastic floor coverings. |
| 6907 | Ceramic and vitrified tiles | 18% | Check the current rate for your tile. |
| 6802 | Worked granite and marble slabs | check | Some stone entries changed on 22 September 2025; confirm. |
| 3209 | Paints and varnishes | 18% | Water-based paints; solvent-based fall under 3208. |
| 6809 | Gypsum boards and false ceiling panels | check | Confirm the heading and rate for the board. |
| 8302 | Hinges, channels and furniture fittings | 18% | Base metal mountings and fittings. |
| 9405 | Lights and light fittings | check | LED panels, downlights and fittings. LED lamps and fittings had their own rate entry, so confirm the current rate. |
| 9403 | Furniture | 18% | Modular kitchens, wardrobes and loose furniture. |
| 9401 | Seats and chairs | 18% | Sofas and office chairs. |
| 6303 | Curtains and blinds (textile) | 5% | Up to ₹2,500 per piece; check the rate above that. |
Sources: CBIC: classification of services (SAC), CBIC: Customs tariff (HSN chapters), GST Council: rate changes effective 22 September 2025. Verified .
Which HSN and SAC codes does an interior designer use?
A design-only studio bills a fee for drawings, 3D views and site supervision, which is a specialty design service. A fit-out contractor that supplies materials and labour to fix them in a home or office is usually supplying a works contract, taxed as a service under construction group 9954. Studios that also sell loose furniture, lights or curtains bill those as goods with their own HSN codes. Get the structure of the contract right first; the code follows from it.
How to check a rate before billing
Interiors jobs mix design, materials and labour, so the rate depends on how the contract is written. Check before the first invoice of each project. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- Design only: bill the fee as a design service with its SAC code.
- Supply and fix in a building: usually one works contract, taxed as a service, even though it includes plywood and tiles.
- Loose goods sold separately: each item takes its own HSN code and rate.
- Look up the entry in the SAC list or customs tariff and the current rate notification, then confirm with your CA.
HSN and SAC on invoices and the GSTR-1 summary in SimpleERP
Design fees, works and goods can sit on one invoice or separate ones, each line with its own code.
- Quotation to invoice: the code and rate on each line carry from the quote to the bill.
- Materials you buy on purchase bills sit in stock until issued, valued at weighted-average cost.
- CGST and SGST or IGST from the site's place of supply.
- HSN summary report by code, exported to CSV for your CA. SimpleERP does not file the return.
Illustration of a profit and loss statement for April to September 2026 with net profit of ₹4,12,800, a GST summary and the lock date.
Reverse charge and exemptions that touch interior designers
These are the rules that most often come up in fit-out work, as notified; check each with your CA.
- Pure labour contracts for a single residential unit that is not part of a residential complex may be exempt.
- Freight paid to a goods transport agency for materials is often under reverse charge in your hands.
- Legal fees from an advocate for a contract dispute fall under reverse charge above the turnover threshold.
- SimpleERP has no reverse charge flag on invoices; put the wording in the invoice notes.
Honest limits
What SimpleERP does not do for interior designers
- Project costing and retention money tracking. Raise invoices per project and review them in the sales register.
- Running account bills against a contract value. Each stage is billed as its own invoice.
- A reverse charge flag, e-invoice IRN and GST return filing.
FAQ
Questions, answered
What is the SAC code for interior design?
An interior design fee is usually billed under 998391, specialty design services including interior design, at 18%. If you also supply and fix materials in the building, the job is usually a works contract under group 9954. Confirm the code and rate against the SAC list.
Do I charge GST on plywood separately in a fit-out contract?
If you supply and fix materials in a building under one contract, it is usually a works contract taxed as a single service, so plywood is not billed as a separate goods line. If you sell plywood on its own, it carries its own HSN code and rate.
What is the HSN code for plywood?
Plywood and blockboard usually fall under heading 4412, and particle board and MDF under 4410 and 4411. The usual rate is 18%. Check the exact heading for the board you buy or sell against the customs tariff.
Can SimpleERP track the cost of each project?
Not as a project ledger. You can see what each customer was billed and paid, and materials move through stock, but costs are not rolled up per site. Many studios raise invoices per project and review margins from the sales register.
Related
Keep reading
GST billing for interior designers
Stage invoices for design fees and fit-out works with SAC codes, client advances applied and the place of supply set by the site.
Read moreInterior and fit-out
Staged quotations, SAC-coded design and works bills, plywood and hardware per site, and payroll for carpenters and supervisors.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
Read more
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