Professional services
A pest control invoice should name the treatment (general pest, termite, rodent, mosquito fogging, bed bug, disinfection), the premises and area treated in square feet, the number of service visits in an annual contract, and the chemicals used. Disinfecting and exterminating services are SAC 998531 at 18%. Pre-construction anti-termite treatment for builders may be billed as part of works and should be described clearly. Show the insecticide licence number that state agriculture departments issue for pest control operators where applicable.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| General pest control, 3 BHK flat, cockroach and ant gel treatment | 998531 | 1 OTH | 1,800.00 | 1,800.00 | 18% |
| Anti-termite treatment, drill-fill-seal, 1,200 sq ft, 5-year warranty | 998531 | 1200 SQF | 12.00 | 14,400.00 | 18% |
| Annual pest management contract, restaurant kitchen, 12 visits | 998531 | 1 OTH | 24,000.00 | 24,000.00 | 18% |
| Rodent control with bait stations, warehouse, monthly | 998531 | 1 OTH | 6,500.00 | 6,500.00 | 18% |
| Sanitisation and disinfection of office, 5,000 sq ft | 998535 | 5000 SQF | 2.00 | 10,000.00 | 18% |
| Taxable value | ₹56,700.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹10,206.00 | ||||
| Invoice total | ₹66,906.00 | ||||
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 · Composition Scheme Under GST: Is It Right for Your Business? · What Is a SAC Code and How Is It Used Under GST?
The official SAC list puts disinfecting and exterminating services at 998531 and sterilisation of objects or premises at 998535, both under heading 9985, support services. They are taxed at 18%. The September 2025 changes reduced the rate on beauty and physical well-being services under group 99972, but did not change pest control, which is a different group.
Housing societies, restaurants and factories buy annual contracts paid upfront. An invoice raised at the start of the contract for the full year makes all the GST payable in that month. If the contract is billed quarterly, invoice each quarter on its due date. Either way, list visits completed on later invoices or reports so the client can see the service delivered.
Pre-construction anti-termite treatment is often done for builders during foundation work. If the pest control firm supplies it as a separate service, it bills 998531 at 18%. If the builder includes it in its works contract, the builder accounts for it in its own invoice. The firm should not use a works contract code for its own service unless it is truly executing a works contract.
Some firms also sell insecticides, rodent traps or mosquito machines. These are goods with their own HSN and rate. If they are left with the client as part of a service, they are part of the composite service; if sold separately, invoice them as goods on separate lines.
Unregistered societies cannot claim credit, so the 18% is a real cost for them. Firms with turnover up to ₹50 lakh serving mainly households and societies in one state can consider the 6% services composition scheme, which lowers the price for such customers.
Large pest control firms serving retail chains or hospitals across states need registration in each state where they operate and must issue e-invoices once aggregate turnover crosses ₹5 crore.
Restaurants, hotels, food factories and warehouses need pest control records for food safety audits. For these clients, the invoice is often filed with the service report, so it should name each visit date, the areas treated, the treatment and chemical used, and the technician. A monthly invoice that lists the visit dates under the AMC and references the service report number makes audits simpler for the client and supports your claim that the visits were completed. Missing visits should be shown as pending, not silently billed, since auditors cross-check them with the pest sighting log maintained by the client.
Pest control, disinfection and exterminating services under SAC 998531 are taxed at 18%.
Yes. A pest control firm billing the treatment separately charges 18% under SAC 998531.
No, if the firm is registered. The society pays 18%, though a firm under composition would charge no GST and pay 6% itself.
Either for the full year at the start, with GST due then, or in instalments as the contract sets out, with GST due on each.
No. One invoice for the contract, or for each billing period, is enough. Visit reports record each service done.
Sterilisation and sanitisation of premises can be billed under SAC 998535 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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