SAC Code 998534 -- – Specialized cleaning services for reservoirs and tanks (GST Rate 18%)

SAC Code 998534

Specialized cleaning services for reservoirs and tanks

SAC998534

Specialized cleaning services for reservoirs and tanks

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9985
Subheading: 998534
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Specialized cleaning services for reservoirs and tanks. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

998531
Disinfecting and exterminating services
18%
998532
Window cleaning services
18%
998533
General cleaning services
18%
998535
Sterilization of objects or premises (operating rooms)
18%
998536
Furnace and chimney cleaning services
18%

Frequently asked questions

What is SAC Code 998534?
SAC Code 998534 is the official Service Accounting code for Specialized cleaning services for reservoirs and tanks, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998534?
SAC Code 998534 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998534 belong to?
SAC Code 998534 falls under Chapter 99 -- Services of the GST tariff.
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