HSN code for pest control services
Confirming and completing:
• SAC 998531 (disinfecting and exterminating services), GST at 18%.
• Pest control for agriculture (crop protection) may qualify for the support-services-to-agriculture exemption (Notf 12/2017-CT(R), Sl. 54). Pest control for homes, offices, warehouses and food businesses is taxable.
• TDS for business customers: Sec 194C at 1%/2% (threshold Rs 30,000 per bill or Rs 1 lakh a year).
• ITC for the recipient is allowed (not blocked under Sec 17(5)), since it is used for maintaining business premises.
• Service providers can opt for the services composition scheme (6%, Sec 10(2A)) if turnover is up to Rs 50 lakh and they make no inter-State supplies.
• Regulatory: pesticide use needs a licence under the Insecticides Act, 1968. Food businesses need pest control records for FSSAI compliance.
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