Cleaning services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 420 Group 99853 Cleaning services 421 998531 Disinfecting and exterminating services 422 998532 Window cleaning services 423 998533 General cleaning services 424 998534 Specialised cleaning services for reservoirs and tanks 425 998535 Sterilisation of objects or premises (operating rooms) 426 998536 Furnace and chimney cleaning services 427 998537 Exterior cleaning of buildings of all types 428 998538 Cleaning of transportation equipment 429 998539 Other cleaning services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 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. 98538 - 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