SAC Code 998322: Architectural design services for buildings
SAC code 998322 classifies architectural design services for buildings under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Architectural design services for buildings falls in this bucket. Full ITC available.
Sample Calculation for Architectural design services for buildings
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use SAC Code 998322
Use SAC code 998322 on every tax invoice for architectural design services for buildings. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 998322
What is SAC code 998322?
SAC code 998322 classifies architectural design services for buildings under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Architectural design services for buildings?
Architectural design services for buildings attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Architectural design services for buildings exempt from GST?
No. Architectural design services for buildings attracts 18% GST on every taxable sale.