Discover SAC codes and GST rates for efficient cleaning services. Navigate tax implications for compliance and cost-effectiveness.
The GST rate for services is determined by the SAC code, a classification system created by the Service Tax Department for imposing service tax. The GST Council adopted the SAC code for levying GST on services. Additionally, GST rates for services are categorised into five slabs: 0%, 5%, 12%, 18%, and 28%. This article focuses on the GST rate applicable to cleaning services in India.
GST Rate for Cleaning Services
| Cleaning Service Category | GST Rate | Exceptions and Notes |
| Disinfecting and Exterminating Services | 18% | – |
| Window Cleaning Services | 18% | – |
| General Cleaning Services | 18% | – |
| Specialized Cleaning Services for Reservoirs and Tanks | 18% | – |
| Sterilisation of Objects or Premises | 18% | – |
| Furnace and Chimney Cleaning Services | 18% | – |
| Exterior Cleaning of Buildings | 18% | – |
| Cleaning of Transportation Equipment | 18% | – |
| Waste Collection, Disposal, and Treatment Services | 18% | – |
| Other Cleaning Services | 18% | – |
| Specialized Cleaning Services (e.g., Oil Rigs, Offshore Installations) | 5% | Certain specialised cleaning services attract a lower 5% GST rate. |
| Turnover Threshold (Annual turnover below Rs. 20 lakhs) | 5% | Businesses with an annual turnover below Rs. 20 lakhs are subject to a 5% GST rate for cleaning services. |
SAC Code for Cleaning Services
| SAC Code | Description of Services | GST Rate |
| 998531 | Disinfecting and exterminating services | 18% |
| 998532 | Window cleaning services | 18% |
| 998533 | General cleaning services | 18% |
| 998534 | Specialised cleaning services for reservoirs and tanks | 18% |
| 998535 | Sterilisation of objects or premises (operating rooms) | 18% |
| 998536 | Furnace and chimney cleaning services | 18% |
| 999412 | Septic tank emptying and cleaning services | 12% |
| 999421 | Collection services of hazardous waste | 12% |
| 999459 | Other sanitation services n.e.c. | 18% |
| 999811 | Housekeeping services | 18% |
| 999814 | Gardening services | 18% |
| Sewerage, Sewage Treatment, and Septic Tank Cleaning Services | SAC Code |
| Sewerage and Sewage Treatment Services | 999411 |
| Septic Tank Emptying and Cleaning Services | 999412 |
| Waste Collection Services | SAC Code |
| Collection Services of Hazardous Waste | 999421 |
| Collection Services of Non-hazardous Recyclable Materials | 999422 |
| General Waste Collection Services, Residential | 999423 |
| General Waste Collection Services | 999424 |
| Waste Treatment and Disposal Services | SAC Code |
| Waste Preparation, Consolidation, and Storage Services | 999431 |
| Hazardous Waste Treatment and Disposal Services | 999432 |
| Non-hazardous Waste Treatment and Disposal Services | 999433 |
| Remediation Services | SAC Code |
| Site Remediation and Clean-up Services | 999441 |
| Containment, Control, and Monitoring Services and Other Site Remediation Services | 999442 |
| Building Remediation Services | 999443 |
| Other Remediation Services | 999449 |
| Sanitation and Similar Services | SAC Code |
| Sweeping and Snow Removal Services | 999451 |
| Other Sanitation Services n.e.c. | 999459 |
| Cleaning Services | SAC Code |
| Disinfecting and Exterminating Services | 998531 |
| Window Cleaning Services | 998532 |
| General Cleaning Services | 998533 |
| Specialized Cleaning Services for Reservoirs and Tanks | 998534 |
| Sterilisation of Objects or Premises (Operating Rooms) | 998535 |
| Furnace and Chimney Cleaning Services | 998536 |
| Exterior Cleaning of Buildings of All Types | 998537 |
| Cleaning of Transportation Equipment | 998538 |
| Other Cleaning Services | 998539 |
FAQs
Is there GST on cleaning services?
Yes, GST is applicable to most cleaning services in India at a rate of 18%. However, certain specialised services or businesses with lower turnovers may be subject to a lower 5% GST rate.
Who is responsible for paying GST on cleaning services?
The service provider (the cleaning company or individual) is responsible for collecting GST from the customer and paying it to the government.
How can I register for GST if I am a cleaning service provider?
You can register for GST online through the Goods and Services Tax Network (GSTN) portal. The process involves providing your business details, PAN, and other relevant information.
What are the benefits of registering for GST if I am a cleaning service provider?
Registering for GST offers several benefits, including: Input tax credit: You can claim credit for the GST paid on your inputs (materials and services), which reduces your overall tax liability. Enhanced credibility: GST registration can improve your business's credibility and image in the market. Access to larger clients: Many large businesses and organisations prefer to work with GST-registered vendors. Compliance with regulations: It ensures you are compliant with tax laws and avoid potential penalties.
