Exterior Building Cleaning 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.

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998537 SAC Code GST Rate

Review old and new GST rates for Exterior Building Cleaning under 998537 SAC Code.

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.

SAC Code

998537

Description

Exterior cleaning of buildings of all types

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

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Explore More SAC Codes Under 9985

Practical Classification Guidance

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 above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.