Meaning of Cleaning Services
Cleaning services provided by service provider are towards commercial , house keeping or other services. Providers uses equipment’s , chemical etc.Services providers towards cleaning of floor , cleaning of premises , tiles , windows etc. They services fall under GST provisions. In this article we discussing about GST On Rate and SAC Code on Cleaning services.
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What is SAC Code For Cleaning Services ?
SAC Code For Cleaning Services as below. SAC code for Cleaning Services fall under two categories of the SAC headings. First two digits are same for all, Next two SAC code Signify as major service and last code Signify detailed nature of service. SAC Code For Cleaning Services as below.
| Group 99853 | Cleaning services |
| 998531 | Disinfecting and exterminating services |
| 998532 | Window cleaning services |
| 998533 | General cleaning services |
| 998534 | Specialized cleaning services for reservoirs and tanks |
| 998535 | Sterilization of objects or premises (operating rooms) |
| 998536 | Furnace and chimney cleaning services |
| 998537 | Exterior cleaning of buildings of all types |
| 998538 | Cleaning of transportation equipment |
| 998539 | Other cleaning services n.e.c. |
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What is GST Rate on Cleaning Services Event ?
| Group 99853 | Cleaning services | GST Rate |
| 998531 | Disinfecting and exterminating services | 18% |
| 998532 | Window cleaning services | 18% |
| 998533 | General cleaning services | 18% |
| 998534 | Specialized cleaning services for reservoirs and tanks | 18% |
| 998535 | Sterilization of objects or premises (operating rooms) | 18% |
| 998536 | Furnace and chimney cleaning services | 18% |
| 998537 | Exterior cleaning of buildings of all types | 18% |
| 998538 | Cleaning of transportation equipment | 18% |
| 998539 | Other cleaning services n.e.c. | 18% |
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GST Registration for Cleaning Services
Section 22 to 25 specifies the persons who are liable to obtain GST Registration.
Every person who is engaged in supply of Cleaning Services services will be liable to be registered under the GST if
- Aggregate Turnover in a financial year of taxable supply of [highlight background=”” color=””]goods or services exceeds Rs. 20 Lac or (Turnover > 20 Lac) [/highlight]
- Aggregate Turnover in a financial year of taxable supply of goods or services exceeds Rs. 10 Lac if person is located at North Eastern area ( Manipur , Arunachal Pradesh , Nagaland , Meghalaya , Assam , Tripura & Mizoram , Sikkim , Jammu & Kashmir , HimachalPradesh & Uttarakhand ) ( Turnover > 10 Lac )
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GST Return filing for Cleaning Services ?
- GSTR 3 B Each Month by 20 th of next month.
- GST registration holder would have to file GSTR-1 ( based on turnover its monthly or quarterly )
- Finally, annual GST return must be filed by all GST registered entities on/before the 31st of December.
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GST Credit ITC For Cleaning Services Provider
A registered taxpayer under Cleaning Services can claim the credit of taxes paid by him on inward supplies if he has a valid invoice and taxes are deposited by the supplier to the Govt. The input tax credit so claim by a recipient shall be reversed if he doesn’t make payment of the amount towards the value of supply of goods or services along with tax payable thereon within a period of 180 days.
Conditions to Claim GST ITC Credit
- Recipient has valid tax invoice / Debit Note / Bill of Entry
- Goods or Services are received
- Taxes are paid to Govt. ( From Supplier side )
- GST Return is filed
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When GST become Payable for Cleaning Services?
Earliest of the following date shall be considered as time of supply for Cleaning Services.
- When invoice is issued
- When invoice is not issued in 30 days from date of supply of service
- Date of receipt of services in books of account of service recipient
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[fancy_link title="Read GST Return Filing for Cleaning Services" link="https://anbca.com/gst-audit/gst-return-filing/" target="_blank" style="2" class="" download=""][divider height="30" style="default" line="default" themecolor="1"]
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