Why this template?

Interior designers bill professional fees under SAC 9983 at 18% GST. When materials are supplied along with services, the transaction may qualify as a composite supply, with the dominant element determining the rate. Furniture and fittings supplied attract 12%–18% depending on the item.

Common HSN/SAC codes for Interior Design

Code	Description	GST Rate
9983	Interior design consultancy services	18%
9401	Furniture and seating	18%
9405	Lighting fixtures and fittings	12%
6802	Stone flooring and tiles	12%
3214	Glaziers putty, paints, and sealants	18%

Sample line items

Design consultancy and 3D rendering
Furniture procurement and supply
False ceiling installation
Lighting design and fitment
Modular kitchen installation

Industry-specific notes

Interior design professional fees: 18% GST (SAC 9983)
If design + supply of materials together: composite supply — dominant supply rate applies
Works contract for interior fit-outs: 18% GST, ITC restricted for residential projects
Imported materials: IGST applicable at import + GST on supply
Maintain clear bifurcation of service fees vs. material cost for ITC claims