SAC codes
SAC code for cleaning services: 998533
Most cleaning jobs bill under 998533, but tank cleaning, facade washing, vehicle cleaning and pest control each have their own six digits.
In short
General cleaning services use SAC 998533, with sibling codes for specialised jobs such as tank cleaning and pest control, usually at 18%. SimpleERP saves each job type as a service with its code, so one invoice can mix them.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
SAC 998533 at a glance
| Item | Value |
|---|---|
| 6-digit SAC | 998533 (general and deep cleaning) |
| 4-digit group | 9985: support services |
| Chapter 99 heading | General cleaning services |
| Specialised siblings | 998531 disinfection and pest control, 998532 window cleaning, 998534 tank cleaning, 998537 exterior of buildings, 998538 vehicles |
| Usual GST rate | 18% (as notified; check the GST portal) |
| Reverse charge | Forward charge for most suppliers: the cleaning firm charges GST |
| Exemption | Pure services to a government or local body for sanitation functions can be exempt as notified |
| Who typically bills it | Cleaning companies, deep cleaning and sanitisation firms, tank cleaners and pest control operators |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a cleaning services invoice?
For general and deep cleaning of premises use 998533, general cleaning services. It sits in group 9985, support services, under chapter 99 (services). The 99853 family has a code for most specialised jobs, listed in the table below, so match the code to the job rather than to your trade name. Daily contract upkeep is covered on the housekeeping services page.
CleanCrest Services in Tiruppur, Tamil Nadu, does a post-construction deep clean of the new paint shop at Lakshmi Steel Furnitures under 998533, cleans the overhead water tanks under 998534 and sprays for termites under 998531, all on one invoice.
What GST rate applies to cleaning services?
Cleaning services across the 99853 family are usually taxed at 18%. A ₹35,000 deep clean for a business in your state carries ₹3,150 CGST and ₹3,150 SGST. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- One-off deep cleans and recurring jobs take the same rate
- Pest control and disinfection: 998531
- Water tank and sump cleaning: 998534
- Facade and glass cleaning: 998532 or 998537
A cleaning services invoice line in SimpleERP
Save each job type, such as Deep cleaning, Tank cleaning and Pest control, as a service with its own SAC code. One visit with three jobs becomes one invoice with three lines.
- Each line prints its own SAC from the 99853 family
- Place of supply picks CGST plus SGST or IGST from the customer's state
- The HSN/SAC summary for GSTR-1 totals each code separately
- Sq ft, Nos or Visits as the unit, whichever you quote in
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
When is reverse charge or an exemption involved?
Cleaning is under forward charge for homes, offices and factories. The exemption that comes up is government work: pure services to a central or state government or a local body, for sanitation and conservancy functions entrusted to panchayats and municipalities, can be exempt as notified. A job that also supplies goods, such as chemicals sold separately, is not a pure service.
- Forward charge for private customers
- Sanitation work for a local body: can be exempt
- Goods sold separately: their own HSN code and rate
- Small cleaners below the registration threshold do not charge GST
FAQ
Questions, answered
I do deep cleaning and pest control. Can I use one SAC for both?
Better not. Deep cleaning fits 998533 and pest control fits 998531, disinfecting and exterminating services. Save them as two services, and each line on a combined invoice will print its own code.
Is cleaning for a housing society taxed?
A registered cleaning firm charges GST on its invoice to a society in the usual case. The society's own charges to members follow separate rules that do not change your invoice. Check the position with your CA if the society asks you to bill without tax.
I clean a municipal hospital under a corporation contract. Do I charge GST?
Pure services to a local body for functions entrusted to it, such as sanitation, can be exempt as notified. Whether your contract qualifies depends on the entry and on whether you supply goods too. Ask your CA before you bill without tax.
Do I need a different code for cleaning delivery vans?
Yes. Cleaning of transport equipment, such as vans and buses, has its own code, 998538. Save it as a separate service so the right code prints on that line, and keep premises cleaning on the same invoice under 998533.
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