Materials recovery (recycling) services, on a fee or contract basis
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
556
Group 99894
Materials recovery (recycling) services, on a fee or contract basis
557
998941
Metal waste and scrap recovery (recycling) services, on a fee or contract basis
558
998942
Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99894 – Materials rec
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on of large iron pieces such as railway wagons;
iii. stripping of used goods such as cars in order to obtain reusable parts;
iv. stripping of used goods such as cars or refrigerators to strip them of harmful waste (oil, cooling liquid, fuel, etc.)
This service code does not include:
– wholesale trade services in waste and scrap including collecting, sorting, packing, dealing, etc. without a transformation process, cf. 996111
– reprocessing services of depleted thorium or uranium, cf. 998842
998942 – Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
This service code includes processing services of non-metal waste and scrap and of non-metal articles, whether or not used, into secondary raw mater
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