Goods and Services Tax – 32 Heading 9994 55[(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 12 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 18 Goods and
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