GST Rate and SAC Code for Architects and Engineers

GST Council introduced the GST rate for Architects and Engineers along with SAC Codes. Hence all Architects and Engineers providing services must obtain GST. GST 1 and goods are determined by the GST Council in India. In India, GST rate for services are levied in five slabs namely 0%, 5%, 12%, 18% and 28%. Further, GST rates are linked to SAC codes, a system for classification of services developed by the service tax department in India. In this article, we look at the GST rate and SAC codes applicable to architects and engineers in India.

SAC Code for Architectural Services

The following is the SAC code for architectural services, urban and land planning and landscape architectural services. SAC code 998321 - Architectural advisory services. SAC code 998322 - Architectural services for residential building projects. SAC code 998323 - Architectural services for non-residential building projects. SAC code 998324 - Historical restoration architectural services. SAC code 998325 - Urban planning services. SAC code 998326 - Rural land planning services. SAC code 998327 - Project site master planning services. SAC code 998328 - Landscape architectural services and advisory services.

Also read: GST Rate for Customs Agents, Cargo Handling and Warehousing

SAC Code for Engineering Services

The following is the SAC code for engineering services. SAC code 998331 - Engineering advisory services. SAC code 998332 - Engineering services for building projects. SAC code 998333 - Engineering services for industrial and manufacturing projects. SAC code 998334 - Engineering services for transportation projects. SAC code 998335 - Engineering services for power projects. SAC code 998336 - Engineering services for telecommunications and broadcasting projects. SAC code 998337 - Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects. SAC code 998338 - Engineering services for other projects. SAC code 998339 - Project management services for construction projects.

GST Rate for Architects and Engineers

Under GST, 18% GST would be applicable on all architectural and engineering services rendered in India. Hence, architects and engineers would have to obtain 1 and

file GST returns. GST rates are prescribed for some services and a GST exemption list for services has been published by the Government. Those services not mentioned in both of the lists are taxed at 18%. Architectural and engineering services are not mentioned in both of the lists and hence taxed at 18% under GST.

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Frequently Asked Questions

Common questions about GST Rate, SAC Code.

The GST rate applicable to architects and engineers providing services in India is 18%. According to the article, architectural and engineering services are taxed at 18% under GST, as they are not mentioned in the GST exemption list or the list of services with prescribed rates.

SAC (Services Accounting Codes) codes are used for the classification of services in India. These codes are linked to the GST rates applicable to different services. The article provides a list of SAC codes specific to architectural and engineering services to help professionals in these fields determine the applicable GST rate.

Yes, the article clearly states that architects and engineers providing services in India would have to obtain GST registration and file GST returns, as their services are subject to 18% GST.

Yes, the article lists separate SAC codes for various types of architectural services, such as residential building projects, non-residential building projects, historical restoration, urban planning, rural land planning, project site master planning, and landscape architectural services.

According to the article, the SAC code for engineering advisory services is 998331.

Yes, the article provides separate SAC codes for engineering services related to different types of projects, such as building projects, industrial and manufacturing projects, transportation projects, power projects, telecommunications and broadcasting projects, waste management projects, and other projects.

Yes, the article mentions that the SAC code for project management services for construction projects is 998339.

According to the article, the GST rates for services in India are determined by the GST Council. The council has introduced five slabs for GST rates on services: 0%, 5%, 12%, 18%, and 28%.

The article does not mention any specific architectural or engineering services that are exempt from GST. It states that these services are not mentioned in the GST exemption list or the list of services with prescribed rates, and therefore, they are taxed at 18% under GST.

Yes, the article clearly mentions that architects and engineers providing services in India would have to obtain GST registration and file GST returns, as their services are subject to 18% GST.