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SAC group 9994 covers Sewage and waste collection, treatment and disposal and other environmental protection services: 22 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
999411 | Sewerage and sewage treatment services | 18% |
999412 | Septic tank emptying and cleaning services | 18% |
999413 | Septic tank emptying and cleaning services | 18% |
999419 | Other sewerage, sewage treatment and septic tank cleaning services | 18% |
999421 | Collection services of hazardous waste | 18% |
999422 | Collection services of non-hazardous recyclable materials | 18% |
999423 | General waste collection services, residential | 18% |
999424 | General waste collection services, other nowhere else classified | 18% |
999429 | Other sewage and waste collection services | 18% |
999431 | Waste preparation, consolidation and storage services | 18% |
999432 | Hazardous waste treatment and disposal services | 18% |
999433 | Non-hazardous waste treatment and disposal services | 18% |
999439 | Other waste treatment and disposal services | 18% |
999441 | Site remediation and clean-up services | 18% |
999442 | Containment, control and monitoring services and other site remediation services | 18% |
999443 | Building remediation services | 18% |
999449 | Other remediation services nowhere else classified | 18% |
999451 | Sweeping and snow removal services | 18% |
999459 | Other sanitation services nowhere else classified | 18% |
999490 | Other environmental protection services nowhere else classified | 18% |
999491 | Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common biomedical waste treatment facility to a clinical establishment. | 5% |
999499 | Other environmental protection services nowhere else classified | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.

