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HSN Codes and GST Rates of HSN 99853

Cleaning services

HSN Code Description of Service GST Rate

9985

Support services

99853

Cleaning services

998531

Disinfecting and exterminating services

This service code includes disinfecting dwellings and other buildings; disinfecting vehicles, e.g., buses, trains, boats, planes; exterminating insects, rodents and other pests; fumigation services and pest control services

This service code does not include:

- pest (including rabbit) control services in connection with agriculture, cf. 998611

- timber impregnation services, cf. 998831

- cleaning of agricultural premises (hen houses, piggeries, etc.) cf. 998612

998532

Window cleaning services

This service code includes cleaning of windows in dwellings and other buildings, including cleaning of exterior windows using swing stages

998533

General cleaning services

This service code includes cleaning of computer rooms and the like; cleaning and maintaining dwellings or commercial, administrative and industrial buildings such as floor cleaning and waxing; interior wall cleaning; furniture polishing; other janitorial maintenance services

This service code does not include window cleaning services, cf. 998532

998534

Specialized cleaning services for reservoirs and tanks

This service code includes specialized cleaning services for reservoirs and tanks, these being parts of either industrial sites or transport equipment

998535

Sterilization of objects or premises

This service code includes sterilization of objects or premises (operating rooms)

998536

Furnace and chimney cleaning services

This service code includes furnace and chimney cleaning services; cleaning of fireplaces, stoves, furnaces, incinerators, boilers, ventilation ducts and exhaust units

998537

Exterior cleaning of buildings of all types

This service code includes exterior cleaning of buildings of all types.

998538

Cleaning of transportation equipment

This service code includes cleaning of transportation equipment.

998539

Other cleaning services, n.e.c.

This group does not include:

- maintenance services for central heating installations, cf. 995463

- building exterior cleaning services when associated with building completion, cf. 995479

- cleaning services for agricultural premises (hen houses, piggeries, etc.), cf. 998612

- cleaning of carpets, upholstery, fabric, wall hangings, etc., cf. 999713


15
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).