SAC Code 998324 -- – Historical restoration architectural services (GST Rate 18%)

SAC Code 998324

Historical restoration architectural services

SAC998324

Historical restoration architectural services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9983
Subheading: 998324
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Historical restoration architectural services. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998321
Architectural advisory services
18%
998322
Architectural services for residential building projects
18%
998323
Architectural services for non-residential building projects
18%
998325
Urban planning services
18%
998326
Rural land planning services
18%

Frequently asked questions

What is SAC Code 998324?
SAC Code 998324 is the official Service Accounting code for Historical restoration architectural services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998324?
SAC Code 998324 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998324 belong to?
SAC Code 998324 falls under Chapter 99 -- Services of the GST tariff.
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