Cleaning HSN Code

Cleaning HSN Codes: A Guide to GST for Products and Services

“Cleaning” is a broad term that can encompass a wide array of products and services, each with its own specific HSN (Harmonized System of Nomenclature) code and corresponding GST (Goods and Services Tax) rate. Whether you’re dealing with industrial cleaning machinery, household cleaning chemicals, or professional cleaning services, precise HSN classification is essential for accurate taxation and compliance in India.

The HSN system categorizes goods, while SAC (Services Accounting Code) categorizes services. Both are crucial for GST.

Cleaning Chemicals and Preparations

Most cleaning chemicals and preparations fall under Chapter 34: “Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modeling pastes, dental waxes.”

Specifically, HSN 3402 is the key heading for “Organic Surface-Active Agents (Other Than Soap), Surface-Active Preparations, Washing Preparations (Including Auxiliary Washing Preparations) And Cleaning Preparations, Whether Or Not Containing Soap.”

Within 3402, various sub-codes exist based on the type and form of the cleaning preparation. The general GST rate for these products, including synthetic detergents, washing preparations, and other cleaning or degreasing preparations, is 18%. This rate has largely been in effect since November 15, 2017.

Cleaning Machinery

Cleaning machinery primarily falls under Chapter 84: “Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.” The specific HSN code depends on the machine’s function:

• Textile Washing/Cleaning Machinery (HSN 8451): This includes machines for washing, cleaning, wringing, drying, bleaching, dyeing, etc., of textile yarns, fabrics, or made-up articles. Examples include dry-cleaning machines (e.g., 845110) and other washing/cleaning machines (845140 series). These generally attract an 18% GST rate.
• Machines for Cleaning/Sorting Agricultural Produce (HSN 8433, 8437): This covers machinery for cleaning, sorting, or grading seed, grain, dried leguminous vegetables (8437 series) or eggs, fruit, or other agricultural produce (843360). The GST rates can vary, but generally fall between 12% and 18%. For instance, some grain cleaning machines under 8437 might be 12% or 18% depending on the specific type.
• Dish Washing Machines and Container Cleaning Machinery (HSN 8422): This includes dishwashing machines and machinery for cleaning or drying bottles or other containers (84224000). These are typically subject to an 18% GST rate.
• Self-Cleaning Centrifuges (HSN 8421): Centrifuges used for filtering or purifying liquids or gases, specifically self-cleaning types (84211940), also come under an 18% GST rate.

All the mentioned machinery categories generally attract an 18% GST rate, with effective dates mostly from July 1, 2017.

Cleaning Services

Cleaning services fall under Service Accounting Codes (SAC) rather than HSN codes. The general SAC for cleaning services is 9985. More specifically:

• General cleaning services: SAC 998533 typically attracts an 18% GST rate.
• Septic Tank Emptying and Cleaning Services: SAC 999412 can have a GST rate of 12% or 18%, depending on specific notifications. The data provided indicates a 12/18% rate effective from January 25, 2018.
• Other Washing, Cleaning and Dyeing Services N.E.C.: SAC 999719 is also listed at 18% GST.

It’s crucial to remember that while the term “cleaning” ties these various goods and services together, their HSN/SAC classification and GST rates are distinct. Businesses must precisely identify what they are supplying or receiving to ensure correct tax implications.