Water Tank Cleaning Services Under SAC Code 998534
Specialised cleaning services for reservoirs and tanks under SAC code 998534 deal with desilting, sludge removal and hygienic cleaning of water tanks, sumps, overhead reservoirs and similar storage units. Service providers may use manual methods, pressure jets, mechanical equipment or approved chemicals to remove dirt and contamination. Under GST, this SAC code guides how to charge GST on periodic water tank cleaning work for housing societies, factories, institutions and commercial buildings.
Water Tank Cleaning Services GST Rate for SAC Code 998534
Reservoir and tank cleaning comes under the 99853 cleaning services group and follows the standard GST slab used for most support services. The tax is normally charged on the full contract value, whether the work is done as a one time project or as part of an annual maintenance contract.
After the September 2025 GST slab revision, specialised tank cleaning continues in the 18% category in normal cases. Certain notified public projects may get concessional treatment, but for regular commercial and residential assignments, service providers and societies should treat 18% as the working rate, with input tax credit available wherever the law allows.
The table below sets out the latest GST rate linked to SAC code 998534.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998534 | Specialized cleaning services for reservoirs and tanks | 18% with ITC | 18% with ITC | Specialised tank / reservoir cleaning appears alongside other 99853 codes in classification annexures and rate tools, all at 18% GST in normal cases. |
On invoices, tank cleaning vendors should clearly mention SAC 998534, describe the reservoirs or tanks covered and apply GST at 18% on the taxable value so that customers can account for the expense correctly in their books.
Explore Other SAC Codes Under 9985
SAC 998534 is part of the same 99853 group as disinfecting, window cleaning, general cleaning and sterilization services, all of which support sanitation and facility upkeep for homes, offices and institutions.
Below are the major related six-digit SAC codes under parent 99853.
Pick a different SAC from this group when the main job is not tank or reservoir cleaning, for example regular office housekeeping or sterilization of operation theatres. Proper SAC selection makes it easier to explain invoices and GST workings during any review.
Conclusion
Specialised cleaning services for reservoirs and tanks ensure that stored water remains safe and usable for households, factories and institutions. These services are taxed at 18% in the revised GST structure in most business scenarios. By using the right SAC, agreeing the tax treatment upfront and keeping clear service records, both service providers and clients can manage compliance smoothly.
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.