SAC Code 998322 -- – Architectural services for residential building projects (GST Rate 18%)

SAC Code 998322

Architectural services for residential building projects

SAC998322

Architectural services for residential building projects

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9983
Subheading: 998322
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 Architectural services for residential building projects. 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%
998323
Architectural services for non-residential building projects
18%
998324
Historical restoration architectural services
18%
998325
Urban planning services
18%
998326
Rural land planning services
18%

Frequently asked questions

What is SAC Code 998322?
SAC Code 998322 is the official Service Accounting code for Architectural services for residential building projects, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998322?
SAC Code 998322 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 998322 belong to?
SAC Code 998322 falls under Chapter 99 -- Services of the GST tariff.
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