Professional services
A housekeeping company's invoice should separate monthly deployment of cleaning staff from one-time deep cleaning jobs and consumables. General cleaning services are SAC 998533 at 18%, window cleaning 998532 and exterior cleaning of buildings 998537. For staff deployment, list the site, month, headcount and man-days; for deep cleaning, the area in square feet. GST applies on the full monthly bill, including wages paid to the company's own housekeepers, and consumables supplied as part of the service carry the same 18%.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Housekeeping staff deployment, office building, October 2026 | 998533 | 6 NOS | 18,000.00 | 1,08,000.00 | 18% |
| Housekeeping supervisor, October 2026 | 998533 | 1 NOS | 24,000.00 | 24,000.00 | 18% |
| Cleaning consumables supplied with service, monthly | 998533 | 1 OTH | 9,500.00 | 9,500.00 | 18% |
| Post-construction deep cleaning, 3,500 sq ft | 998533 | 3500 SQF | 4.00 | 14,000.00 | 18% |
| Glass facade cleaning with rope access | 998537 | 1 OTH | 40,000.00 | 40,000.00 | 18% |
| Taxable value | ₹1,95,500.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹35,190.00 | ||||
| Invoice total | ₹2,30,690.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: Billing for Service Businesses: Models, GST and Best Practice · Credit Note Under GST: When, How and By When to Issue It · TDS on Invoices: How Section 393 Changes Billing from April 2026
The official SAC list separates window cleaning (998532), general cleaning (998533), specialised cleaning of tanks (998534), sterilisation of premises (998535), exterior cleaning of buildings (998537) and cleaning of transport equipment (998538). All are support services under heading 9985 and are taxed at 18%. They are not covered by the September 2025 reduction for beauty and physical well-being services, which applies only to group 99972.
As with manpower supply, a housekeeping company that deploys its own staff is their employer, so their wages, PF and ESIC are part of the company's cost, not pure-agent amounts. GST at 18% applies on the full monthly bill. Itemising wages and statutory contributions helps the client's compliance checks but does not reduce the taxable value.
Cleaning chemicals and supplies used while cleaning are part of a composite service, with cleaning as the principal supply, so they take 18%. Where the company also sells consumables separately for the client's own use, such as tissue rolls delivered for a month, those can be goods on separate lines at their own rates.
Cleaning services supplied to a municipality or panchayat in relation to functions entrusted to them can be exempt under the exemption notification. Cleaning for a government hospital or a public sector company is generally taxable. Keep the work order with any exempt invoice.
Housing societies are often unregistered and cannot claim credit. They bear the full 18%. Companies serving several societies should keep each society on its own invoice and in its own name.
Facility services are a continuous supply. Raise the invoice after the month's attendance is signed by the client, and correct short supplies by credit note. TDS under section 194C will be deducted by most business clients.
Hospitals and laboratories need cleaning with specific disinfectants, waste segregation and records for infection control. A housekeeping company serving them should list these elements on the invoice: areas covered (wards, operation theatres, ICUs), the cleaning protocol and the consumables used, and any sterilisation of operation rooms, which the SAC list codes separately at 998535. Biomedical waste disposal is a different service, usually performed by a common treatment facility at its own rate, so a housekeeping company should not include it under its cleaning code. Health care services by a clinical establishment may be exempt, but housekeeping supplied to the hospital is not, so the 18% applies.
Water tank and sump cleaning for housing societies is common add-on work. The SAC list codes specialised cleaning of reservoirs and tanks at 998534. Invoice it per tank or by capacity, state the date and the disinfection used, and keep it separate from the monthly housekeeping bill so the society can track the half-yearly cleaning cycle.
General cleaning and housekeeping services under SAC 998533 are taxed at 18%.
Yes. GST applies on the full amount, including wages and statutory contributions of the company's own staff.
Not for most clients. The company charges GST itself. Reverse charge for security services does not extend to housekeeping.
Exterior cleaning of buildings uses SAC 998537, taxed at 18%.
No. The exemption covers health care services by clinical establishments, not housekeeping supplied to them, so 18% applies.
Bill it under SAC 998534 per tank or by capacity, with the date and disinfection method, at 18%.
Sources: PIB — Recommendations of the 56th GST Council (Annexure III, services rate changes) · GSTN — Official HSN/SAC master list (SAC_MSTR sheet) · GST Council — Notification 11/2017-CT(Rate), services rates (consolidated)
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