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SAC Code — Services

Interior Design & Decoration Services SAC Codes & GST Rate

Interior design, space planning, decoration, furnishing consultation, project management for residential and commercial interior projects.

GST Rate: 18% 5 SAC Codes

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Jammu & Kashmir
Himachal Pradesh
Punjab
Chandigarh
Uttarakhand
Haryana
Delhi
Rajasthan
Uttar Pradesh
Bihar
Sikkim
Arunachal Pradesh
Nagaland
Manipur
Mizoram
Tripura
Meghalaya
Assam
West Bengal
Jharkhand
Odisha
Chhattisgarh
Madhya Pradesh
Gujarat
Dadra & Nagar Haveli and Daman & Diu
Maharashtra
Karnataka
Goa
Lakshadweep
Kerala
Tamil Nadu
Puducherry
Andaman & Nicobar Islands
Telangana
Andhra Pradesh
Ladakh
Other Territory

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Jammu & Kashmir
Himachal Pradesh
Punjab
Chandigarh
Uttarakhand
Haryana
Delhi
Rajasthan
Uttar Pradesh
Bihar
Sikkim
Arunachal Pradesh
Nagaland
Manipur
Mizoram
Tripura
Meghalaya
Assam
West Bengal
Jharkhand
Odisha
Chhattisgarh
Madhya Pradesh
Gujarat
Dadra & Nagar Haveli and Daman & Diu
Maharashtra
Karnataka
Goa
Lakshadweep
Kerala
Tamil Nadu
Puducherry
Andaman & Nicobar Islands
Telangana
Andhra Pradesh
Ladakh
Other Territory

Inter-State → IGST applies Intra-State → CGST + SGST applies
Item Description Qty Rate Tax % Amount

Sub Total
IGST (%)
TOTAL

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Interior Design & Decoration Services — SAC Code List

SAC Code Service Description GST Rate
998392 Interior design & aesthetic advisory services 18%
995411 Building renovation & interior finishing works (works contract) 18%
995421 Electrical installation as part of interior works 18%
995422 Plumbing and HVAC works (interior fit-out) 18%
996911 Furniture installation & fitment services 18%

Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.

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Sample GST Invoice — Interior Design & Decoration Services

A Mumbai interior designer invoices a client ₹5,00,000 for residential design services only (SAC 998392) — design fees, 3D renders, procurement advisory. CGST 9% = ₹45,000 + SGST 9% = ₹45,000. Total: ₹5,90,000. If the designer also executes the work (procurement + labour), it becomes a works contract at 18% on the full contract value.

How to enter on your GST invoice:

  1. Select "Service" type in the invoice generator
  2. Enter SAC code: 998392
  3. Enter the service description matching your work
  4. Select GST rate: 18%
  5. Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state

GST Applicability — Interior Design & Decoration Services

Scenario Tax Type Rate
Intra-state supply (seller & buyer same state) CGST + SGST 18% split equally
Inter-state supply (different states) IGST 18% (full)
Export (service recipient outside India) Zero-rated (IGST 0% or LUT) 0% (refundable)

Frequently Asked Questions

What is the GST rate for interior design services?

Pure interior design advisory services (design fees, 3D renders, space planning) attract 18% GST under SAC 998392. Works contracts — where the designer also supplies materials and executes the project — attract 18% GST on the entire contract value under SAC 995411.

What is the difference between design fees and works contract for GST?

Design fees (SAC 998392) cover professional advisory only — no materials supplied by the designer. Works contract (SAC 995411) applies when the interior designer also procures and installs materials. The GST rate is 18% in both cases, but the taxable value differs — works contract includes material cost.

Can clients claim ITC on interior design GST?

Commercial clients (businesses) can claim ITC on interior design GST paid for their offices, showrooms, or commercial spaces. Residential clients cannot claim ITC. Note that works contract for construction of an immovable property blocks ITC — so a completely new construction project may restrict ITC even for businesses.

What SAC code does a furniture supplier use for installation?

If a furniture company only sells furniture, standard HSN codes apply (HSN 9401–9403, GST 12-18%). If the furniture company also installs the furniture as part of an interior project, it is a composite supply — the principal supply (furniture vs installation) determines the SAC/HSN code.

Disclaimer: The SAC code and GST rate information above is for general reference only. GST rates are subject to change by GST Council notifications. Verify the current applicable rate with a GST consultant or at cbic-gst.gov.in before filing returns.

GST Invoice Guide for Interior Designers

See SAC codes, invoice format, common mistakes, and a ready-to-use GST invoice generator tailored for Interior Designers.

View Interior Designers Invoice Guide

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