Chimney Cleaning Under 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.

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.

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.