998323

SAC Code 998323: GST Rate & Description

Architectural services for non-residential building projects
SAC Chapter 99 — Services (SAC) 6-digit code 18% GST
Parent codes: 99 — All services 9983 — Other professional, technical and busine…
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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Related SAC codes (62 codes)
998311 Management consulting and management services in… 998312 Business consulting services including public re… 998313 Information technology consulting and support se… 998314 Information technology design and development se… 998315 Hosting and information technology infrastructur… 998316 Information technology infrastructure and networ… 998319 Other information technology services nowhere el… 998321 Architectural advisory services 998322 Architectural services for residential building… 998323 Architectural services for non-residential build… 998324 Historical restoration architectural services 998325 Urban planning services 998326 Rural land planning services 998327 Project site master planning services 998328 Landscape architectural services and advisory se… 998329 Other architectural services, urban and land pla… 998331 Engineering advisory services 998332 Engineering services for building projects 998333 Engineering services for industrial and manufact… 998334 Engineering services for transportation projects 998335 Engineering services for power projects 998336 Engineering services for telecommunications and… 998337 Engineering services for waste management projec… 998338 Engineering services for other projects nowhere… 998339 Project management services for construction pro… 998341 Geological and geophysical consulting services 998342 Subsurface surveying services 998343 Mineral exploration and evaluation 998344 Surface surveying and map-making services 998345 Weather forecasting and meteorological services 998346 Technical testing and analysis services 998347 Certification of ships, aircraft, dams, and the… 998348 Certification and authentication of works of art 998349 Other technical and scientific services nowhere… 998351 Veterinary services for pet animals 998352 Veterinary services for livestock 998359 Other veterinary services nowhere else classifie… 998361 Advertising services 998362 Purchase or sale of advertising space or time, o… 998363 Sale of advertising space in print media (except… 998364 Sale of television and radio advertising time 998365 Sale of internet advertising space 998366 Sale of other advertising space or time (except… 998371 Market research services 998372 Public opinion polling services 998381 Portrait photography services 998382 Advertising and related photography services 998383 Event photography and event videography services 998384 Specialty photography services 998385 Restoration and retouching services of photograp… 998386 Photographic and videographic processing service… 998387 Other photography and videography and their proc… 998389 Other photography and videography and their proc… 998391 Specialty design services including interior des… 998392 Design originals 998393 Scientific and technical consulting services 998394 Original compilations of facts or information 998395 Translation and interpretation services 998396 Trademarks and franchises 998397 Sponsorship services and brand promotion service… 998398 Sponsorship services and brand promotion service… 998399 Other professional, technical and business servi…

About SAC Code 998323

SAC code 998323 is a 6-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Architectural services for non-residential building projects.

This code falls under Chapter 99 (Services (SAC)) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying services classified under this SAC code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit SAC codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is SAC code 998323?
SAC 998323 refers to: Architectural services for non-residential building projects. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 998323?
The GST rate for SAC code 998323 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 998323 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 998323 belong to?
SAC code 998323 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).