GST · SAC 998332 · FY 2026–27
SAC 998332: Engineering Services for Building Projects
SAC 998332 (Engineering Services for Building Projects) is taxed at 18% GST: 9% CGST + 9% SGST when you and your client are in the same state, 18% IGST when you are not, and 0% on exports under a Letter of Undertaking (LUT). Covers: Structural and building engineering for residential, commercial and institutional buildings.
Rate source: Notification 11/2017-Central Tax (Rate), Heading 9983
18%
Domestic
0% export (LUT)
Heading
9983 — professional & technical services
Domestic rate
18% (9+9 / IGST)
Export (LUT)
0%
Reverse charge
No — forward charge
What falls under 998332
The CBIC Scheme of Classification defines 998332 as "Engineering services for building projects" — designs, plans and studies for new and existing residential, commercial, public and institutional buildings, and engineering advice tied to a specific building project. Roads, bridges, railways and other transport infrastructure are 998334; engineering advice not tied to a specific project is 998331. Verified 2026-09-24: this entry was previously titled "civil engineering projects" and listed transportation engineering.
Structural design of a building
Foundation engineering
Building services (MEP) design
Structural audit of an existing building
Not this code — general engineering consulting and advisory work → 998331 · process engineering for industrial and manufacturing facilities → 998333 · architectural design for residential buildings → 998322
On the invoice
Invoice INV-0092SAC 998332
Structural design of a building₹2,00,000
CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹36,000
Amount due₹2,36,000
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
Priyanka, a Hyderabad-based structural engineer (TS, state code 36), designs the foundations and structure of a Bengaluru office building (KA, state code 29). Rs. 2,00,000. Inter-state → IGST 18%.
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Does SAC 998332 change under GST 2.0?
Notification reference: Notification 11/2017-CT(R) dated 28 June 2017 — the services rate table, at the serial for the code's heading (9982, 9983, 9985, 9992 or 9996 as applicable), as amended, including by Notification 15/2025-CT(R) (GST 2.0, from 22 September 2025).
For the CA reading this
The deadline sheet you already send, with your name on it
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Sources
Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.
Related codes
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