Chimney Cleaning Services Under SAC Code 998536
Furnace and chimney cleaning services help factories, hotels, commercial kitchens and housing societies keep their heating and exhaust systems safe and efficient. This work includes removing soot, ash, scale and other deposits from furnaces, boilers, chimneys and exhaust ducts so that they run smoothly and meet safety norms. Under GST, this specialised industrial cleaning service is classified under SAC code 998536 and should be used while raising invoices for such maintenance jobs.
Chimney Cleaning Services GST Rate for SAC Code 998536
SAC 998536 covers cleaning, descaling and removal of deposits from industrial furnaces, boilers, chimneys and similar installations. The work may be done with manual tools, mechanical brushes, hydro jetting or chemical cleaning methods, depending on the type of industry and level of build up. Usually, the entire service value charged to the client is taxable under GST.
Before the September 2025 GST slab changes, furnace and chimney cleaning services were already covered under the standard services rate of 18%. After the revision, these services continue in the same 18% slab, so there is no change in the effective tax rate. Eligible businesses can still claim input tax credit on GST paid for these services when they are used for taxable outward supplies.
The table below highlights the latest GST rate notified for SAC code 998536.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998536 | Furnace and chimney cleaning services | 18% with ITC | 18% with ITC | Industrial chimney and furnace cleaning is explicitly listed in the 99853 cleaning group, and rate references confirm an 18% slab for such services in ordinary commercial scenarios. |
In practice, contractors should quote SAC code 998536 with 18% GST on invoices for furnace and chimney cleaning jobs, so that industrial clients can record the service correctly in their books and link it with their plant maintenance expenses for GST purposes.
Explore Other SAC Codes Under 9985
SAC 998536 falls under the wider cleaning services group 99853. This group covers a range of services such as general cleaning, disinfecting and exterminating, façade cleaning, tank cleaning, vehicle cleaning and other specialised cleaning assignments carried out on contract.
Below is a list of related six digit SAC codes under 99853.
Where the work relates to general office cleaning, façade cleaning, window cleaning or disinfection, it may be better to pick a more specific cleaning SAC from within the 99853 group instead of using this furnace and chimney cleaning code. Choosing the most suitable SAC and rate helps both the service provider and the client avoid classification issues at the time of GST scrutiny.
Conclusion
Furnace and chimney cleaning services under SAC 998536 focus on keeping industrial firing systems, boilers and exhaust structures clean, efficient and safe. These services are taxed at 18%, and input tax credit is usually available when they support taxable outward supplies. Using this SAC code consistently on invoices and documenting the scope of work clearly gives a clean trail for GST officers and internal auditors.
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.