Exterior Building Cleaning Services Under SAC Code 998537
Exterior building cleaning services cover façade washing, high rise glass cleaning, pressure washing of external walls and terrace cleaning for different types of buildings. These assignments help offices, malls, hospitals and housing societies maintain the appearance and safety of their structures. Under GST, such external building cleaning work is grouped under SAC code 998537 and this code should be used when contractors bill clients for outdoor or façade cleaning contracts.
Exterior Building Cleaning Services GST Rate for SAC Code 998537
SAC 998537 includes cleaning of building exteriors, such as glass façades, cladding, stone or concrete walls, outdoor staircases and terraces. The work may involve manual cleaning, rope access cleaning, scaffold based cleaning or machines like pressure washers and boom lifts, depending on the building height and design. The service value normally includes labour, equipment charges and consumables used during cleaning.
These services were already taxed at the standard GST rate of 18% before the September 2025 changes and they continue in the same 18% slab after the slab restructuring. Where the property is used for commercial purposes or for making taxable supplies, GST paid on exterior building cleaning services is generally available as input tax credit, subject to usual restrictions under GST law.
The table below highlights the latest GST rate notified for SAC code 998537.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 998537 | Exterior cleaning of buildings of all types | 18% with ITC | 18% with ITC | Exterior facade / building-washing services are also under 99853 and uniformly described as 18% GST services. Any concessional 5% or nil line again applies only when the work is directly tied to the specified FIFA event without ITC. |
Service providers should clearly mention SAC code 998537 and 18% GST on their invoices for exterior cleaning assignments, so that clients can link these costs to property maintenance and account for them correctly while filing GSTR 1 and GSTR 3B.
Explore Other SAC Codes Under 9985
SAC 998537 sits inside the broader cleaning services group 9985. This group covers many other cleaning activities such as general indoor cleaning, disinfecting and exterminating, cleaning of reservoirs and tanks, vehicle cleaning and specialised cleaning of machinery or equipment.
These are the main related six digit SAC codes under 9985.
If the work is limited to internal office cleaning, tank cleaning, vehicle cleaning or sterilisation of specific equipment, then a different SAC from within this group may describe the service more accurately than this exterior building cleaning code. Selecting the right SAC helps avoid confusion, especially when a client needs to justify maintenance expenses and input tax credit during GST assessments.
Conclusion
Exterior building cleaning services under SAC 998537 help maintain a clean and safe outer surface for commercial and residential buildings. The GST rate applicable is 18%, and businesses using such services for their taxable activities can generally claim input tax credit on the tax paid. Using the correct SAC and describing the service clearly on invoices keeps GST records simple and defensible.
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.