Waste treatment and disposal 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)
638
Group 99943
Waste treatment and disposal services
639
999431
Waste preparation, consolidation and storage services
640
999432
Hazardous waste treatment and disposal services
641
999433
Non-hazardous waste treatment and disposal services
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99943 – Waste treatment and disposal services
999431 – Waste preparation, consol
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tion and similar preparation and consolidation of recyclable materials, for transportation to an appropriate facility that processes recyclable materials
ix. consolidation, temporary storage and preparation of non-hazardous waste
x. transfer facility services for non-hazardous waste
xi. consolidation and preparation of non-hazardous waste for transportation to an appropriate facility that processes waste
999432 – Hazardous waste treatment and disposal services
This service code includes:
i. treatment to reduce, eliminate, or transform hazardous waste
ii. Note: Processes include biological, chemical, and/or physical procedures or incineration. These procedures may lead to a disposable residual or result in the recovery of a recy
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