Service classification for architectural and planning services clarifies GST scope and code-specific inclusions and exclusions. The classification assigns Group 99832 and subordinate service codes to architectural, urban and land planning, and landscape architectural services for GST, describing each code's scope: advisory and pre-design services, residential and non-residential architectural projects, historical restoration, urban and rural planning, project site master planning, and landscape architecture. It specifies included activities-designs, construction documents, plans, studies, environmental and economic assessments, and expert witness services-and notes that advisory services bundled with project-specific work must be classified by project-type codes. The scheme follows the Modified UNCPC.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service classification for architectural and planning services clarifies GST scope and code-specific inclusions and exclusions.
The classification assigns Group 99832 and subordinate service codes to architectural, urban and land planning, and landscape architectural services for GST, describing each code's scope: advisory and pre-design services, residential and non-residential architectural projects, historical restoration, urban and rural planning, project site master planning, and landscape architecture. It specifies included activities-designs, construction documents, plans, studies, environmental and economic assessments, and expert witness services-and notes that advisory services bundled with project-specific work must be classified by project-type codes. The scheme follows the Modified UNCPC.
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