SAC code for pest control services.
Pest control services is classified under SAC code 998531 (Disinfecting and exterminating services). The GST rate is 18%, effective 2018-01-25, per 11/2017-Central Tax (Rate) as amended by 1/2018-Central Tax (Rate).
Services provided to disinfect, sanitize, and eliminate pests, insects, rodents, and other harmful organisms from residential, commercial, or industrial premises. This includes both chemical spraying and extermination treatments.
GST rate for pest control services
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 18% | 9% + 9% | Support services other than the items above | S.No 23 item (iii)11/2017-Central Tax (Rate) as amended by 1/2018-Central Tax (Rate) |
source: 11/2017-Central Tax (Rate) as amended by 1/2018-Central Tax (Rate) · effective 2018-01-25 · rate inherited from heading 9985
Invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
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Full detail — official text, every sub-code and rate history — on the SAC 998531 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing