GST ON ENGINEERING AND ARCHITECTURE SERVICES Meaning of  Engineering Services & Architecture services

GST Rate On Engineers and architects Services

 Supply of services in the relation of engineering and architecture for education, consultation, investigation, evaluation, planning and design, creative work etc can we terms as Engineering services.Goods and service tax is levied on “supply of services. In order to charge GST there needs to be service. The word supply includes all type of services which includes Engineering services. For treating a transaction as supply there need to be a supplier of engineering services and received for same. Supplier means the person supplying the said goods or services or both.

Applicability of GST Registration for Engineering, architects Services

Section 22 to 25 specifies the persons who are liable to obtain GST Registration.Every person who is engaged in supply of Engineering, architects rendering of services will  be liable to be registered under the GST if
  1. Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 20 Lac or (Turnover > 20 Lac)
  1. Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 10 Lac if person is located at North Eastern area ( Manipur , Arunachal Pradesh , Nagaland , Meghalaya , Assam , Tripura & Mizoram , Sikkim , Jammu & Kashmir , HimachalPradesh & Uttarakhand ) ( Turnover > 10 Lac )

  • GST Rate on Engineering Services
  • GST Rate on Engineering Services 18 %
  • GST Rate on Architects Services
  • GST Rate on Architects Services 18 %

GST Return filing for Engineering & Architect Services

  • GSTR 3 B Each Month by 20 th of next month.
  • GST registration holder would have to file GSTR-1 ( based on turnover its monthly or quarterly ) 
  • GSTR-2 (details of inward supplies) on the 15th of each month and GSTR-3 (monthly return) on the 20th of each month.
  • Compounding taxpayers would be required to file GSTR-4 every quarter, on 18th of the month next to the quarter.
  • Finally, annual GST return must be filed by all GST registered entities on/before the 31st of December.

When to GST become Payable for Engineering & Architect Services?

Earliest of the following date shall be considered as time of supply.
  1. When invoice is issued
  2. When invoice is not issued in 30 days from date of supply of service
  3. Date of receipt of services in books of account of service recipient

SAC Code For Engineering Services

 SAC CodeEngineering services
998331Engineering advisory services
998332Engineering services for building projects
998333Engineering services for industrial and manufacturing projects
998334Engineering services for transportation projects
998335Engineering services for power projects
998336Engineering services for telecommunications and broadcasting projects
998337Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects.
998338Engineering services for other projects n.e.c.
998339Project management services for construction projects

SAC Code For Architectural services Services

998321Architectural advisory services
998322Architectural services for residential building projects
998323Architectural services for non-residential building projects
998324Historical restoration architectural services
998325Urban planning services
998326Rural land planning services
998327Project site master planning services
998328Landscape architectural services and advisory services

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