Heading 9994
Services – Rates of Tax
GST
55[32
Heading 9994
(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.
194[5]
–
152[(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.
195[5]
-]
(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) 153[and (ia)] above.
18
-]
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Notes:
As Amended vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
55[32
Heading 9994
(i) Services by way of treatment of effluents by a
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