An architect's GST invoice should carry the Council of Architecture registration number, the project name and site address, the fee basis (percentage of project cost or lump sum) and the work stage being billed, such as concept design, municipal submission, working drawings or site supervision. Architectural services fall under SAC 998321 to 998328 depending on the project type and attract 18% GST. Reimbursable printing, approval and travel costs incurred in the firm's name are part of the taxable value.
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Architectural services, residential building: schematic design stage (15% of total fee)
998322
1 OTH
1,35,000.00
1,35,000.00
18%
Preparation of municipal submission drawings and liaison
998322
1 OTH
90,000.00
90,000.00
18%
Landscape design advisory for podium garden
998328
1 OTH
45,000.00
45,000.00
18%
Site supervision visits during construction
998322
6 NOS
6,000.00
36,000.00
18%
Taxable value
₹3,06,000.00
GST (CGST + SGST, or IGST if inter-state)
₹55,080.00
Invoice total
₹3,61,080.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a architect invoice needs
Council of Architecture registration number
Only persons registered with the Council of Architecture may use the title architect. Printing the CoA number on the invoice confirms professional standing and is often required by banks and municipal authorities that review the drawings.
Fee basis and project cost
Fees are typically a percentage of estimated project cost. Showing the agreed percentage and the cost estimate it is applied to explains each stage amount and allows revision when the estimate changes.
Work stage and percentage
Clients pay stage by stage: concept, schematic design, municipal submission, tender drawings and construction supervision. Naming the stage and its percentage of total fee keeps the client's cash plan and your time of supply aligned.
Project type: residential or non-residential
The SAC annexure separates residential (998322) and non-residential (998323) architectural services. Stating the project type on the invoice supports the code you have chosen.
Built-up area
Projects are compared by built-up area. Recording it on the invoice helps the client and also makes fee escalation straightforward when area increases after approval.
Statutory fees paid on client's behalf
Scrutiny fees and development charges paid to the planning authority in the client's name can be recovered as pure-agent costs. A separate non-taxable section with receipts attached shows they are not part of your fee.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
Architectural services are classified under group 99832 of the SAC annexure: 998321 for advisory, 998322 for residential projects, 998323 for non-residential, 998324 for historical restoration, 998325 to 998327 for urban, rural and site planning, and 998328 for landscape architecture. All are taxed at 18% under the residual entry for professional, technical and business services. Unlike some construction services, there is no concessional rate for architects working on affordable housing projects.
Place of supply follows the project site
Section 12(3) of the IGST Act names architects and interior decorators among services directly related to immovable property. A Bengaluru architect designing a factory in Tamil Nadu therefore treats the place of supply as Tamil Nadu. If the architect is not registered there, the Integrated Tax position should be checked with a professional, but the site address on the invoice is essential evidence either way. For projects outside India, export of service conditions apply.
Advances and fee instalments
Clients usually pay a retainer when the commission is signed. Under GST, tax on an advance for services is payable when it is received, through a receipt voucher, and adjusted when the stage invoice is raised. If a project is cancelled after the advance and you refund part of it, issue a refund voucher so that the excess tax can be adjusted.
Composition for small practices
An architect whose aggregate turnover was up to ₹50 lakh in the previous year may opt for the composition scheme for service providers at 6%. Many independent architects find it unattractive because corporate and developer clients want a tax invoice so they can claim credit for design fees on commercial projects. Weigh client mix before opting in, because a composition dealer cannot issue a tax invoice.
Common billing mistakes
✕Using a generic consultancy code instead of the specific architectural SAC for the project type.
✕Charging IGST or home-state tax based on the client's office when the building site is in a different state.
✕Adding municipal scrutiny fees to the taxable value when they were paid in the client's name as a pure agent.
✕Raising the supervision stage invoice only at completion, although supervision visits have been happening for months.
Architect GST invoice: FAQ
What SAC code should an architect use?
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Use group 99832: 998322 for residential projects, 998323 for non-residential buildings, 998321 for advisory, 998325 to 998327 for planning and 998328 for landscape architecture. All attract 18% GST.
Do architects need to register under GST?
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Registration is compulsory once aggregate turnover exceeds ₹20 lakh, or ₹10 lakh in special category states. Many architects register earlier because developer clients prefer registered consultants.
Can a builder claim credit on the architect's fee?
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For a commercial building held as capital asset, section 17(5)(d) blocks credit on services used for construction of immovable property on own account. For flats sold under the concessional real-estate rates, credit is not available to the builder at all.
Is GST charged on reimbursement of printing and travel?
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Yes, if the cost is incurred in your own name and recovered from the client, it adds to the value of your service at 18%. Fees paid in the client's name may qualify for pure-agent exclusion.
Should the CoA number appear on the invoice?
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GST law does not require it, but the Architects Act restricts the title to registered architects, and clients, banks and planning authorities expect to see the registration number on drawings and bills.