Waste collection services
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)
633
Group 99942
Waste collection services
634
999421
Collection services of hazardous waste
635
999422
Collection services of non-hazardous recyclable materials
636
999423
General waste collection services, residential
637
999424
General waste collection services, other nowhere else classified
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99942 – Wast
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slation or regulation
iii. waste collection from non-industrial locations specifically designed for the collection of:
a. hazardous waste including materials that may be hazardous to human health or the environment that require special handling techniques specified by legislation or regulation
999422 – Collection services of non-hazardous recyclable materials
This service code includes:
i. waste collection specifically designed for the collection of nonhazardous recyclable materials:
a. whether presorted or commingled waste, such as cardboard, paper, plastic, glass, aluminium, steel and organic yard waste from residential locations, including curbside collection, back door collection or automated collection on a flexible or regul
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