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SAC codes

SAC code for architectural services: 998322

Group 99832 splits architecture by the kind of project. Here is the code for residential projects, its neighbours, the rate and a stage fee line.

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In short

Architectural services for a house are billed under SAC 998322, usually at 18% GST, with non-residential projects under 998323. In SimpleERP each stage fee carries the code, and the site address sets the place of supply.

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

SAC 998322 at a glance

ItemValue
6-digit SAC998322: Architectural services for residential building projects
4-digit group9983
Chapter 99 headingOther professional, technical and business services
Usual GST rate18% under forward charge
Reverse chargeForward charge for most suppliers.
ExemptionNo common exemption for private clients, as notified.
Who typically bills itArchitects and architectural firms
SAC 998322 as classified by CBIC, checked on the verified date below. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .

Which SAC code goes on a architectural services invoice?

The usual SAC code for architectural services is 998322: architectural services for residential building projects. It sits in group 9983, other professional, technical and business services, under chapter 99, the chapter that holds every service code in the GST classification. Design, drawings and supervision for a house or apartment project take this code. Advisory work, non-residential projects and landscape architecture have their own codes in group 99832.

What GST rate applies to architectural services?

Architectural services are usually charged at 18% GST under forward charge. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.

  • Non-residential building projects, such as factories and showrooms, go under 998323
  • Architectural advisory without a project goes under 998321
  • Urban planning and landscape work have their own codes in the same group

A architectural services invoice line in SimpleERP

Rao and Menon Architects bills a family ₹1,00,000 for the drawings stage of their house in Saravanampatti, Coimbatore. The line carries SAC 998322 at 18%, so the invoice shows CGST ₹9,000 and SGST ₹9,000.

  • SAC 998322 sits on the line from the saved service, so nobody types it per invoice
  • Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
  • The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table

Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.

When is reverse charge or an exemption involved?

Architectural services are under forward charge, as notified: the architect charges GST. There is no [reverse charge](/glossary/reverse-charge-mechanism) entry for them, and no general exemption for private clients; work for government bodies can have its own entries, so check.

  • Services of architects for a property take the location of the property as place of supply
  • A design-and-build contract may be one works contract under 9954; check
  • An architect below the registration threshold need not register

Sources

FAQ

Questions, answered

Is SAC mandatory on my architectural services invoice?

Yes, on B2B invoices: four digits (9983) up to ₹5 crore turnover and six digits above it. For individual homeowners, a B2C invoice under ₹5 crore may leave it out, but most architects print 998322 on every stage bill.

Can I use 9983 instead of 998322?

Up to ₹5 crore turnover, 9983 meets the four-digit rule on B2B invoices. Above it, use 998322 or 998323 to match the project. The six digits keep homes and commercial projects apart in your HSN summary.

Does reverse charge apply to architectural services?

No. Architecture and manpower supply are both under forward charge, as notified. Draughtsmen hired through an agency are billed to you by that agency under 998519. Reverse charge is limited to notified services, such as legal services by advocates.

What if my client is in another state?

For architects, the place of supply is the location of the property. A Chennai client building in Coimbatore pays CGST and SGST to a Tamil Nadu architect. In SimpleERP a ship-to address per site sets the place of supply on each stage bill.

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