Window Cleaning Services Under SAC Code 998532
Window cleaning services under SAC code 998532 relate to cleaning of glass façades, windows and exterior surfaces in residential, commercial and industrial buildings. Teams use ladders, cradles or access systems along with suitable cleaning agents and tools. Clean glass areas improve the look of the property, keep signage visible and support a professional image in front of customers and visitors. Regular cleaning also helps protect the glass.
Window Cleaning Services GST Rate for SAC Code 998532
Window and façade cleaning services fall under the cleaning services group and are widely used for commercial, industrial and high rise residential buildings. Under GST these services are normally taxed at 18% with input tax credit available where the client uses the property for taxable business activity.
The September 2025 rate changes did not carve out a special lower rate for routine window cleaning. As a result, most service providers continue to bill these contracts at 18% GST on the agreed service charges.
The following table gives the present GST rate that applies to SAC code 998532.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998532 | Window cleaning services | 18% with ITC | 18% with ITC | Window cleaning is part of 99853 cleaning services, for which general GST guidance states a flat 18% rate across all sub-codes, except for narrow sports-event concessions. |
For each cleaning cycle, vendors should raise a tax invoice mentioning this SAC and apply GST at 18% on the taxable value. Keeping the description specific, for example by mentioning building name or number of storeys covered, helps both parties track costs and credits more easily.
Explore Other SAC Codes Under 9985
Window cleaning is part of the 99853 cleaning services group which covers a range of building and asset cleaning activities under different SAC entries.
Below is a list of related six-digit SAC codes under 99853.
If a contract includes broader housekeeping, tank cleaning or disinfection along with window cleaning, it may be appropriate to split the value or choose the SAC that reflects the principal supply. Correct classification reduces the chance of questions during GST scrutiny.
Conclusion
Window cleaning services help businesses maintain a neat appearance and safe working conditions, especially in large commercial or industrial setups. Under GST these services are treated as standard 18% taxable supplies within the cleaning category. Using the right SAC code, charging the correct rate and keeping proper records should keep compliance straightforward.
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.