SAC code 9994 — Sewage and waste collection, treatment and disposal and othe
SAC · sac18%Sewage and waste collection, treatment and disposal and other environmental protection services
Services for collecting, treating, and disposing of sewage and waste materials, as well as other environmental protection activities. This includes wastewater treatment, solid waste management, hazardous waste handling, and pollution control services.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 5% | 2.5% | 2.5% | S.No 32(ia): (ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. |
| 18% | 9% | 9% | S.No 32(iii): (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. |
source: 15/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 18%
rate history (1)
- 2017-06-28 → 2025-09-21: IGST 18% (11/2017-Central Tax (Rate))
gst calculator — pre-filled with this rate
products commonly classified here
biomedical waste managementenvironmental protection servicegarbage collection servicehazardous waste servicesewage treatmentwaste disposal servicewastewater treatmentकचरा प्रबंधनकूड़े का निपटानखतरनाक कचरा हैंडलिंगगंदे पानी की सफाईजैव चिकित्सा अपशिष्ट प्रबंधनपर्यावरण संरक्षण सेवाप्रदूषण नियंत्रण सेवासीवेज सेवा
more specific codes
- 999411Sewerage and sewage treatment services
- 999412Septic tank emptying and cleaning services
- 999413Septic tank emptying and cleaning services
- 999419Other sewerage, sewage treatment and septic tank cleaning services
- 999421Collection services of hazardous waste
- 999422Collection services of non-hazardous recyclable materials
- 999423General waste collection services, residential
- 999424General waste collection services, other nowhere else classified
- 999429Other sewage and waste collection services
- 999431Waste preparation, consolidation and storage services
- 999432Hazardous waste treatment and disposal services
- 999433Non-hazardous waste treatment and disposal services
- 999439Other waste treatment and disposal services
- 999441Site remediation and clean-up services
- 999442Containment, control and monitoring services and other site remediation services
- 999443Building remediation services
- 999449Other remediation services nowhere else classified
- 999451Sweeping and snow removal services
- 999459Other sanitation services nowhere else classified
- 999490Other environmental protection services nowhere else classified
- 999491Services by way of treatment or disposal of biomedical waste or the processes incidental theret
- 999499Other environmental protection services nowhere else classified
sibling codes
- 9954Construction services
- 9961Services in wholesale trade
- 9962Services in retail trade
- 9963Accommodation, food and beverage services
- 9964Passenger transport services
- 9965Goods Transport Services
- 9966Rental services of transport vehicles with operators
- 9967Supporting services in transport
- 9968Postal and courier services
- 9969Electricity, gas, water and other distribution services
- 9971Financial and related services
- 9972Real estate services
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compiled from official sources · not tax advice · verify with your tax advisor before filing