Sir, we have a sortex machine or Rice cleaning machine, we collect the cleaning charges from customers, then what is the GST rate and SAC code of that service.

For the cleaning charges you collect from customers for using your sortex machine or rice cleaning machine, the applicable GST rate is 18% and the SAC code is 999459.

Here's the breakdown:

• GST Rate: 18% is the standard GST rate applicable to most cleaning services.
• SAC Code: 999459 stands for "Other sanitation services n.e.c." This code is a broad category that covers various cleaning services not specifically mentioned elsewhere.

Here are some additional points to consider:

• Job Work vs. Cleaning Service: It's important to note that the service you provide is considered a cleaning service, not job work. Job work typically involves processing raw materials supplied by the customer, while in this case, you're simply cleaning rice provided by the customer.
• Other SAC Codes: While 999459 is the most likely code, there could be a more specific code applicable depending on the exact nature of your service. For instance, if you offer specialized cleaning or processing beyond basic cleaning, a different SAC code might be appropriate.

It's always recommended to consult with a tax professional or refer to official government resources for the most accurate and up-to-date information regarding GST rates and SAC codes specific to your business activities.