9994 Sewage and waste collection, treatment and disposal and other environmental protection services
Heading 9994 of the SAC classification covers sewage and waste collection, treatment and disposal and other environmental protection services. The schedule writes 3 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes16
- Schedule entries3
Sewerage, waste collection, treatment and disposal, remediation and sanitation. Effluent treatment by a common plant and bio-medical waste treatment for clinical establishments moved to the 5% merit rate on 22 September 2025.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9994
The rate schedule is written against the heading, so these entries govern every service code under 9994. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5% applies here
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) | Treatment of effluents by a Common Effluent Treatment Plant. Reduced from 12% with effect from 22 September 2025. | 5% | 2.5% + 2.5% | Credit available |
| (ii) | Treatment or disposal of bio-medical waste, or processes incidental to it, by a common bio-medical waste treatment facility supplied to a clinical establishment. Reduced from 12% with effect from 22 September 2025. | 5% | 2.5% + 2.5% | Credit available |
| (iii) Residual | Sewage and waste collection, treatment and disposal and other environmental protection services, other than the above. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exempt supplies under 9994
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services by way of public conveniences, including the provision of facilities of bathroom, washroom, lavatories, urinal or toilet. Notification 12/2017-CT(R), entry 76
- Services by a governmental authority by way of any activity in relation to solid waste management, water supply or public health, entrusted to a Municipality under Article 243W of the Constitution. Notification 12/2017-CT(R), entry 5
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
16 service codes under 9994
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9994 1Sewerage, sewage treatment and septic tank cleaning services2
9994 2Waste collection services4
9994 3Waste treatment and disposal services3
9994 4Remediation services4
9994 5Sanitation and similar services2
Where SAC 9994 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
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SAC 9994 questions
What does SAC heading 9994 cover?
Heading 9994 of the SAC classification covers sewage and waste collection, treatment and disposal and other environmental protection services. The schedule writes 3 entries against it, ranging from 5% to 18%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9994?
It depends on which entry of the schedule matches the supply. Heading 9994 carries 3 entries at rates from 5% to 18%. Where no entry specifically matches, the residual entry applies and the rate is 18%. Several concessional entries are conditional on not taking input tax credit, so read the credit column before choosing.
Are any services under heading 9994 exempt from GST?
Yes. 2 exempt entries touch this heading, including services by way of public conveniences, including the provision of facilities of bathroom, washroom, lavatories, urinal or toilet. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9994?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9994 do I report?
Report all 4 digits of 9994 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
