Cleaning Services Under SAC Code 998533
General cleaning services under SAC code 998533 cover day to day housekeeping for offices, shops, factories and other premises. These services normally include sweeping, mopping, dusting, washroom cleaning and basic upkeep of common areas, either through in house teams or outsourced agencies. Under GST, using this SAC code helps you apply the correct GST rate on regular cleaning contracts, AMCs and one time deep cleaning jobs raised for business clients.
Cleaning Services GST Rate for SAC Code 998533
General cleaning work falls under the 99853 cleaning services group and is normally taxed at the standard services slab. In business to business contracts, service providers charge GST on the full service value and the customer can claim input tax credit if the cleaning relates to taxable outward supplies.
In the September 2025 rate alignment, general cleaning stayed in the 18% bracket. Earlier notifications also mentioned concessional rates for specific sports events, but for routine office, shop or factory housekeeping the working rate remains 18% with input tax credit allowed in eligible cases.
The table below captures the current GST position for SAC code 998533.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998533 | General cleaning services | 18% with ITC | 18% with ITC | General cleaning services (offices, buildings, premises) are repeatedly described as attracting 18% GST under the cleaning-services SAC group. The 5% / nil sports-event clauses are not treated as standard rates. |
While billing, housekeeping and facility management vendors should show the service value, GST rate as 18% and the tax amount clearly, and use SAC 998533 when reporting these outward supplies in their GST returns.
Explore Other SAC Codes Under 9985
This code forms part of the broader 99853 cleaning services group under heading 9985 for support services. Other SACs in this group cover work such as window cleaning, tank cleaning, sterilization of operation theatres and large building façade cleaning.
Below is a list of related six-digit SAC codes under 99853.
Choose a different SAC from this group whenever the main nature of work is something other than general housekeeping, for example specialised tank cleaning or sterilization of medical premises. Using the closest matching SAC and rate keeps contracts, invoices and records consistent for both parties.
Conclusion
General cleaning services under this SAC code are used for everyday upkeep of workplaces, retail outlets and other premises. The standard GST rate is 18%, subject to any specific exemptions in special situations. By selecting the correct SAC, applying the right rate and maintaining basic documentation, businesses can keep their cleaning contracts GST compliant and avoid disputes during checks.
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.