Disinfection Services Under SAC Code 998531
Disinfecting and exterminating services under SAC code 998531 cover pest control and sanitisation work carried out in homes, offices, factories and public places. Service providers use approved chemicals and methods to control insects, rodents and germs and to sanitise high contact areas. Regular treatment helps businesses maintain hygiene standards, protect stored goods and meet health or safety guidelines. Clients often schedule visits at fixed intervals so that pests do not return.
Disinfection Services GST Rate for SAC Code 998531
Disinfecting and exterminating work is classified under the cleaning services group and is usually treated as a standard taxable service. Under GST, the normal rate for such commercial pest control and disinfection contracts is 18% with input tax credit available to eligible business customers.
The September 2025 rate alignment kept these services within the 18% band. No special 0% or 5% entry was introduced for routine pest control for offices, factories or housing societies, so vendors continue to bill at 18% in most business to business assignments.
The table here captures the updated GST rate for SAC code 998531.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998531 | Disinfecting and exterminating services | 18% with ITC | 18% with ITC | Cleaning-services GST explainers and SAC-specific pages clearly show 18% for disinfecting and pest-control services. Some schedules also list 5% / nil for FIFA-linked work, but commercial contracts normally charge 18% with ITC. |
When issuing invoices, pest control and disinfection vendors should describe the treatment clearly, mention this SAC and charge GST at 18% on the taxable value. This approach makes return filing easier and supports clients in claiming input tax credit where the service relates to taxable operations.
Explore Other SAC Codes Under 9985
This SAC belongs to the 99853 cleaning services group, which also covers window cleaning, general cleaning of buildings and specialised cleaning of tanks, chimneys and similar assets.
The list below highlights key six-digit SAC codes under 99853.
If a contract mainly involves general housekeeping, façade cleaning or specialised tank or chimney cleaning, the relevant SAC from this cleaning group should be selected. Using the closest match for each job keeps GST positions clear for both the service provider and the client.
Conclusion
Disinfecting and exterminating services are essential for keeping premises hygienic and compliant with health and safety expectations. GST currently treats these services as standard taxable supplies at 18% with ITC, so correct SAC mapping and clean documentation are the main points to watch during billing and compliance.
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.