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.