GST Rate on Architecture
The GST rate on architecture is 18%, under SAC code 998322 (architectural design services for buildings). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for architecture
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998322
- Also covers: architect, building design
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on architecture
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on architecture
What is the GST rate on architecture?
The GST rate on architecture is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Architecture falls under SAC code 998322.
What is the HSN code for architecture?
Architecture falls under SAC code 998322, which covers architectural design services for buildings. Show this code on every GST tax invoice line for architecture.