Do I charge GST as an architect designing a building located abroad?
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Short answer
Usually not. Section 13(4) of the IGST Act puts the place of supply of services directly related to immovable property, expressly including those of architects and interior decorators, where the property is located or intended to be located.1 For a building outside India, the place of supply is outside India, so the work can be a zero-rated export if the other conditions in section 2(6) are met.23 A site in India keeps the place of supply in India, even for a foreign client.1
Indian architecture practices design villas in Sri Lanka, hotels in Kenya and office fit-outs in the Gulf, and many interior designers work on homes in the UK and Australia. Their GST answer does not follow the usual recipient-location rule. It follows the property.1
Which place-of-supply rule applies to architects?
The immovable property rule in section 13(4) of the IGST Act applies to architects. It covers services "supplied directly in relation to an immovable property", including services for carrying out or coordinating construction work, "including that of architects or interior decorators", and puts the place of supply where the property is located or intended to be located.1 This replaces the default rule in section 13(2), which looks at the client's location.1
When is the work an export?
The work is an export when the property is outside India and the other four conditions of section 2(6) hold:2
| Project | Client | Property | Place of supply | Export? |
|---|---|---|---|---|
| Resort design | Maldives company | Maldives | Outside India | Yes, if paid in foreign exchange |
| Apartment interiors | UK resident | London | Outside India | Yes, if paid in foreign exchange |
| Villa design | UK resident | Goa | India | No |
| Office fit-out | Indian company | Dubai | Outside India | No, recipient is in India |
The table applies sections 13(4) and 2(6) to illustrative projects.12 The last row fails because condition (ii) needs the recipient to be located outside India.2
What if a project spans India and abroad?
A project spanning both is treated as Indian. Section 13(6) says that where a service under section 13(4) is supplied at more than one location, including one in the taxable territory, its place of supply is the location in the taxable territory.1 A masterplan covering a site in Dubai and one in Hyderabad needs care in how the contract and fees are split.
What do I do once it qualifies?
A qualifying project is a zero-rated supply under section 16 of the IGST Act.3 If you are registered, file a Letter of Undertaking and invoice without IGST; see how to file an LUT. Show the property's address on the invoice alongside the client's address, since it is the fact that decides the place of supply. For receiving fees, see international payments for architects.
Site visits, local partners and mixed scopes can change the analysis, so confirm larger contracts with a chartered accountant (CA).
How did we verify this?
We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.
Frequently asked questions
A London client wants me to design their holiday villa in Goa. Is that an export?+
No. Under section 13(4) the place of supply is where the property is located, which is India, so condition (iii) of section 2(6) fails even though the client is abroad.12
Does the same rule apply to interior designers?+
Yes. Section 13(4) names architects and interior decorators among the services directly related to immovable property.1
What about 3D renders or walkthroughs for a foreign developer's project abroad?+
If they are directly related to a property located abroad, section 13(4) points outside India. If they are general visualisation work not tied to a property, the default recipient-location rule may apply instead.1
One project has sites in Dubai and Hyderabad. What then?+
Section 13(6) says that where such a service is supplied at more than one location including one in India, the place of supply is the location in India. Ask a CA how to split the contract.1
This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.
Keep reading
How is the place of supply decided when you export services from India?
How IGST section 13 decides the place of supply when your client is abroad: the recipient-location rule, the exceptions that keep it in India, and 2026 changes.
ProfessionHow should an architect in India receive payments from foreign clients?
How Indian architects get paid by foreign clients: the site location rule for GST, purpose code P1009, staged fees under the EDF and nine-month rule, and tax.
ProfessionHow should an interior designer in India receive payments from foreign clients?
How Indian interior designers get paid from abroad: the immovable property place of supply rule, purpose codes, EDF, nine-month realisation and section 58 tax.
GSTHow does GST apply to export of services from India?
How GST works when you bill a foreign client from India: the five export conditions, LUT vs IGST refund, records to keep, payment deadlines and mistakes.