Cleaning services classification clarifies SAC categories and inclusion/exclusion rules for GST treatment and specialised codes. Classification of Cleaning services under SAC groups cleaning activities into Group 99853 with subcodes for disinfecting and exterminating, window cleaning, general cleaning, specialised reservoir and tank cleaning, sterilisation of objects or premises, furnace and chimney cleaning, exterior building cleaning, transportation equipment cleaning, and other cleaning services. Explanatory notes specify inclusions and expressly list exclusions to avoid overlap with agricultural pest control, timber impregnation, agricultural premises cleaning, building completion services, central heating maintenance, and carpet and upholstery cleaning.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cleaning services classification clarifies SAC categories and inclusion/exclusion rules for GST treatment and specialised codes.
Classification of Cleaning services under SAC groups cleaning activities into Group 99853 with subcodes for disinfecting and exterminating, window cleaning, general cleaning, specialised reservoir and tank cleaning, sterilisation of objects or premises, furnace and chimney cleaning, exterior building cleaning, transportation equipment cleaning, and other cleaning services. Explanatory notes specify inclusions and expressly list exclusions to avoid overlap with agricultural pest control, timber impregnation, agricultural premises cleaning, building completion services, central heating maintenance, and carpet and upholstery cleaning.
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