Sterilization Services Under SAC Code 998535
Sterilization of objects or premises for operating rooms under SAC code 998535 covers specialised cleaning and disinfection work carried out in hospitals, clinics and diagnostic centres. It focuses on keeping operation theatres, procedure rooms, surgical instruments and critical surfaces free from harmful pathogens. Service providers may use approved disinfectants, fogging, fumigation or advanced sterilization systems, and GST classification under this SAC code helps determine tax on these high risk hygiene services.
Sterilization Services GST Rate for SAC Code 998535
Sterilization of operating rooms is also placed in the 99853 cleaning services group and follows the standard GST treatment used for support services. Hospitals may carry out this work internally or outsource it, but the tax position remains the same when a taxable supply of services is made.
The September 2025 GST revision kept these sterilization services in the 18% slab for general healthcare settings. Only where specific health programme notifications grant relief will a different effective rate apply; in most private hospital and clinic contracts, vendors continue to charge 18% with normal input tax credit rules.
The table below provides a quick view of the latest GST rate tied to SAC code 998535.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998535 | Sterilization of objects or premises (operating rooms) | 18% with ITC | 18% with ITC | Sterilisation services for objects or medical premises are treated as cleaning / support services under 99853 and are generally taxed at 18% GST, with ITC allowed for eligible health-care businesses using them for taxable activities. |
While billing, sterilization service providers should mention SAC 998535, describe the scope of work clearly and apply GST at 18% so that hospitals and clinics can map the tax treatment to their own GST records
Explore Other SAC Codes Under 9985
This SAC belongs to the 99853 cleaning services cluster along with disinfecting, general cleaning, tank cleaning and other specialised cleaning activities that support health, hygiene and safe working conditions.
These are the main related six-digit SAC codes under 99853.
Where the main focus of a contract is routine housekeeping, exterior façade cleaning or tank desilting rather than sterilization of operating rooms, a different SAC from the 99853 group should be selected. Matching the SAC to the core activity makes GST classification easier to defend during audits.
Conclusion
Sterilization of operating rooms is a critical hygiene service for hospitals and clinics, and falls in the standard 18% GST slab in most cases. Using the correct SAC, agreeing the scope of work in writing and keeping simple documentation around each visit helps both the healthcare provider and the vendor stay ready for GST scrutiny.
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.