How to Create GST Invoices for Architecture Services in India

GST invoicing for architectural services in India is one of those things that seems straightforward until you're actually doing it. There are specific rules around SAC codes, tax rates, place of supply, and TDS that catch a lot of firms off guard. Get it right, and your billing is clean, compliant, and professional. Get it wrong, and you're looking at corrections, reissued invoices, and potential compliance issues.

This guide covers everything you need to know to create correct GST invoices for architectural services in India.

The Basics: Is Architecture Taxable Under GST?

Yes. Architectural services are taxable under GST in India. There is no exemption for architect fees. Whether you're providing concept design, working drawings, interior design services, or site supervision, GST applies.

The current rate is 18% GST on architectural services.

SAC Code for Architecture Services

Every service in India has a Service Accounting Code (SAC) that identifies it for GST purposes. For architectural services, the relevant SAC codes are:

• 998311 — Architectural advisory services

• 998312 — Architectural services for residential buildings

• 998313 — Architectural services for non-residential buildings

• 998314 — Historical restoration architectural services

• 998315 — Urban planning and landscape architectural services

• 998316 — Project site master planning services

For most architectural firms doing standard residential and commercial projects, 998311 or 998312/998313 will be the primary codes used. Your invoices must include the correct SAC code for the nature of service being billed.

CGST, SGST, and IGST — Which Applies?

This is where a lot of firms make mistakes. The split between CGST/SGST and IGST depends on where your firm is registered and where your client is located.

Intra-state (same state): If your firm and your client are both registered in the same state, you charge CGST (9%) + SGST (9%) = 18% total.

Inter-state (different states): If your firm is in Maharashtra and your client is in Delhi, you charge IGST (18%) instead.

Unregistered clients: Many individual homeowners who hire architects are not GST registered. In this case, the place of supply is determined by the location of the property being designed, not the client's billing address.

ArchCenter handles this automatically. You enter the client's GSTIN (if they have one) and their location, and the system applies the correct tax treatment on every invoice without you having to think about it.

TDS on Architecture Services

If your client is a company, LLP, or certain other registered entities, they may be required to deduct TDS under Section 194J of the Income Tax Act at 10% on payments to architects (classified as professional services).

This doesn't affect the GST on your invoice — TDS is an income tax deduction that the client makes when paying you. But you need to be aware of it because:

1. Your invoice amount will not match the payment received (the client deducts TDS before paying)

2. You need to track TDS certificates (Form 16A) from clients for your tax filings

3. Your GST invoice should show the full amount before TDS deduction

ArchCenter tracks TDS deductions per client so you always know what's been deducted and what certificates you should have received.

What a Correct Architecture GST Invoice Must Include

Under GST rules, a tax invoice for a registered business must include:

• Your firm's name, address, and GSTIN

• A unique, sequential invoice number

• Date of invoice

• Client's name, address, and GSTIN (if registered)

• SAC code for the service

• Description of the service

• Taxable value (fee before tax)

• Rate of GST (18%)

• Amount of CGST + SGST or IGST

• Total invoice amount including tax

• Place of supply

Missing any of these elements can make an invoice non-compliant. ArchCenter's invoice template includes all required fields by default, so every invoice you generate is automatically compliant.

Proforma Invoice vs Tax Invoice

One thing many architects don't realize is that you can issue a proforma invoice before the work is done — for advance payments, for example — and then issue a tax invoice when the service is actually delivered or the milestone is reached. The proforma invoice is not a GST document and doesn't trigger any tax liability, but it gives the client a formal basis for making an advance payment.

ArchCenter supports both proforma and tax invoice generation, as well as credit notes when adjustments need to be made.

Common GST Mistakes Architecture Firms Make

Wrong SAC code: Using a generic service code instead of the specific architectural services code.

Wrong place of supply for unregistered clients: Defaulting to the client's home address instead of the property location.

Not tracking input tax credit: You can claim ITC on GST paid for business expenses — software subscriptions, office supplies, consultant fees. Many firms miss this.

Issuing invoices without sequential numbering: GST rules require invoices to be numbered sequentially within a financial year. Random or duplicate invoice numbers are a compliance issue.

Delayed invoice issuance: GST rules require a tax invoice to be issued within 30 days of the provision of service. Issuing invoices late is technically a compliance violation.

Getting your GST invoicing right from the start saves you from corrections, client confusion, and audit issues down the line. If you're still doing this manually, consider moving to ArchCenter — it handles the GST logic automatically so you can focus on the work that actually moves your firm forward.