SAC codes
SAC code for housekeeping services: 998533
A monthly housekeeping contract for an office or factory floor is general cleaning under 998533, as long as you deliver the result and not just the headcount.
In short
Contract housekeeping of offices, shops and factories uses SAC 998533, general cleaning services, usually at 18% under forward charge. SimpleERP keeps the code on the service, so every monthly bill prints it and splits the tax correctly.
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 |
| 4-digit group | 9985: support services |
| Chapter 99 heading | General cleaning services |
| Usual GST rate | 18% (as notified; check the GST portal) |
| Reverse charge | Forward charge for most suppliers: the housekeeping firm charges GST |
| Exemption | Pure services to a government or local body for sanitation and conservancy functions can be exempt as notified |
| Who typically bills it | Facility management and housekeeping firms serving offices, factories, hospitals and housing societies |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a housekeeping services invoice?
Use 998533, general cleaning services. It sits in group 9985, support services, under chapter 99 (services), in the 99853 family of cleaning codes. Day-to-day upkeep of offices, shop floors, factory amenities, washrooms and common areas of housing societies all fits here.
The line to watch is between housekeeping and manpower. When you agree to keep a site clean and decide how many people and how much material it takes, that is 998533. When the client only hires a number of staff and directs them, it is closer to manpower supply. Lakshmi Steel Furnitures buys a monthly housekeeping contract for its Coimbatore plant from a firm like Sparkle Facility Services, which bills it under 998533.
What GST rate applies to housekeeping services?
Housekeeping under 998533 is usually taxed at 18%. A ₹85,000 monthly contract for a factory in your own state carries ₹7,650 CGST and ₹7,650 SGST. Cleaning materials billed inside the contract usually take the service's rate, because the material is part of one supply. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- Monthly fixed-fee contracts and per-visit jobs take the same code
- Pest control and disinfection have their own code, 998531
- Window and facade cleaning can go under 998532 or 998537
- Staff sent on headcount alone can fall under manpower supply instead
A housekeeping services invoice line in SimpleERP
Save housekeeping as a service with SAC 998533 and the unit Month or Nos. Add a second line for any extra deep-clean visits that month, under the same code.
- SAC 998533 prints on the line with the month in the description
- Place of supply picks CGST plus SGST or IGST from the site's state
- Each month's bills add up under 998533 in the HSN/SAC summary for GSTR-1
- Client dues by site show in the receivables ageing
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?
Housekeeping is billed under forward charge for business clients. The exemption that comes up is government work: pure services, with no goods supplied, to a central or state government or a local body, for functions such as sanitation and conservancy entrusted to panchayats and municipalities, can be exempt as notified. Housekeeping of a government office building is a different case, so check the entry for each contract.
- Forward charge for offices, factories and societies
- Pure services to a local body for sanitation: can be exempt
- Contracts that include material are not pure services
- Check each government contract against the exemption entry
FAQ
Questions, answered
My housekeeping staff work at a client's site under my supervisor. Is it 998533 or manpower?
If you are paid to keep the premises clean and you run the staff, material and schedule, it is a cleaning service under 998533. If the client only pays for a number of people and directs them, it moves towards manpower supply under 998519. The contract wording matters, so keep it clear.
Do I charge GST on the cleaning chemicals I include in the monthly fee?
When the chemicals are part of the housekeeping contract, they are usually one supply with the service and take its rate. If you sell material separately on request, bill it as its own goods line with its HSN code and rate.
Is housekeeping for a housing society taxable?
A registered housekeeping firm charges GST on its contract with a society in the usual case. The society's own maintenance charges to members have separate rules, which do not change the firm's invoice. Confirm the position for your society contracts with your CA.
I serve sites in two states. Do I need two GST registrations?
Usually yes, if you have a place of business in each state. Each registration bills its own sites. In SimpleERP each registration is a branch with its own GSTIN, and the invoice picks CGST and SGST or IGST from the branch and the site.
Related
Keep reading
GST billing for manpower agencies
Monthly manpower supply invoices from man-days, rate and service charge, with SAC codes and the right GST split.
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A GST invoice format for services, with SAC codes and no stock columns, as a free Excel, Word and PDF download.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
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