GST for Interior Designers: A Practical Guide
Since July 2017, interior design services fall under the GST regime in India. The applicable rate depends on how you structure your billing: as a Works Contract (material + execution together = 18%), as a pure service (consultation only = 18%), or as supply of goods-only (varies by HSN code).
CGST vs SGST: The Difference
GST is a dual-structure tax. CGST (Central GST) and SGST (State GST) are each half of the total GST rate. For 18% GST: 9% goes to the Central Government (CGST) and 9% to the State Government (SGST). If you supply services across state lines, IGST (Integrated GST) applies instead at the full rate.
What is the GST rate on interior design services?
Interior design works executed as a composite supply (material + labour together) attract 18% GST. If you supply only goods (like loose furniture), it may be 18% or 28% based on the product.