--- title: "Sterilization Services | Professional Sterilization Solutions" description: "Expert sterilization services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998535." canonical: "https://busy.in/sac-code-998535/" --- # Sterilization under SAC Code 998535 Part of [SAC 9985: Support services to business](https://busy.in/sac-code-9985/). 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. ## 998535 SAC Code GST rate 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.** | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 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 ## Practical classification guidance 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. ## Explore more ### Other SAC services under 9985 - [998511: Executive Search Firm](https://busy.in/sac-code-998511/) - [998512: Recruitment Agency](https://busy.in/sac-code-998512/) - [998513: Contract Staffing](https://busy.in/sac-code-998513/) - [998514: Temporary Staffing](https://busy.in/sac-code-998514/) - [998515: Payroll Outsourcing](https://busy.in/sac-code-998515/) - [998516: Temp To Perm Staffing](https://busy.in/sac-code-998516/) - [998517: Co Employment](https://busy.in/sac-code-998517/) - [998519: Labour Supply](https://busy.in/sac-code-998519/) - [998521: Investigation](https://busy.in/sac-code-998521/) - [998522: Security Consulting](https://busy.in/sac-code-998522/) - [998523: Security System Installation](https://busy.in/sac-code-998523/) - [998524: Armoured Car](https://busy.in/sac-code-998524/) - [998525: Security Guard](https://busy.in/sac-code-998525/) - [998526: Dog Training](https://busy.in/sac-code-998526/) - [998527: Polygraph Test](https://busy.in/sac-code-998527/) - [998528: Fingerprinting](https://busy.in/sac-code-998528/) - [998529: Security](https://busy.in/sac-code-998529/) - [998531: Disinfection](https://busy.in/sac-code-998531/) - [998532: Window Cleaning](https://busy.in/sac-code-998532/) - [998533: Cleaning](https://busy.in/sac-code-998533/) - [998534: Water Tank Cleaning](https://busy.in/sac-code-998534/) - [998536: Chimney Cleaning](https://busy.in/sac-code-998536/) - [998537: Exterior Building Cleaning](https://busy.in/sac-code-998537/) - [998538: Vehicle Cleaning](https://busy.in/sac-code-998538/) - [998539: Professional Cleaning](https://busy.in/sac-code-998539/) - [998540: Packaging](https://busy.in/sac-code-998540/) - [998541: Parcel Packing](https://busy.in/sac-code-998541/) - [998542: Coin Packing](https://busy.in/sac-code-998542/) - [998549: Packaging Solutions](https://busy.in/sac-code-998549/) - [998551: Travel Reservation](https://busy.in/sac-code-998551/) - [998552: Tour Package Booking](https://busy.in/sac-code-998552/) - [998553: Convention Centre Booking](https://busy.in/sac-code-998553/) - [998554: Cinema Ticket Booking](https://busy.in/sac-code-998554/) - [998555: Tour Operator](https://busy.in/sac-code-998555/) - [998556: Tourist Guide](https://busy.in/sac-code-998556/) - [998557: Tourism Promotion](https://busy.in/sac-code-998557/) - [998559: Travel Management](https://busy.in/sac-code-998559/) - [998591: Credit Rating](https://busy.in/sac-code-998591/) - [998592: Collection Agency](https://busy.in/sac-code-998592/) - [998593: Customer Support](https://busy.in/sac-code-998593/) - [998594: Office Administration](https://busy.in/sac-code-998594/) - [998595: Mailing](https://busy.in/sac-code-998595/) - [998596: Event Management](https://busy.in/sac-code-998596/) - [998597: Landscape Maintenance](https://busy.in/sac-code-998597/) - [998598: Information](https://busy.in/sac-code-998598/) - [998599: Business Support](https://busy.in/sac-code-998599/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)