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.