9994 SAC Code: Sewage & waste collection
SAC code 9994 is specifically designated for the service category of "Maintenance and Repair Services." This code encompasses a diverse and comprehensive range of services that are essential for the upkeep and restoration of various assets and equipment. It covers a wide spectrum of maintenance and repair activities, ensuring the smooth functioning and longevity of different assets.
Scope of SAC Code 9994
Under SAC code 9994, numerous services related to maintenance and repair are included. These services encompass the skilled repair and maintenance of buildings, machinery, vehicles, electrical equipment, plumbing systems, and various other assets. Whether it involves repairing structural damages, resolving mechanical issues, addressing electrical faults, or ensuring the proper functioning of plumbing systems, this code covers a wide array of essential maintenance and repair activities.
By utilizing SAC code 9994, service providers and customers can accurately classify and categorize maintenance and repair services for various purposes such as billing, reporting, and taxation. It facilitates effective communication and understanding between service providers and customers, ensuring transparency and clarity regarding the nature and scope of the services being provided.
Categorisation of SAC Code 9994
SAC Code 9994 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 9994 | Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. | 0% (Exempt) | 0% (Exempt) | Environmental and hospital waste treatment services stay exempt. |
| 9994 | Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. | 0% (Exempt) | 0% (Exempt) | Public convenience facilities remain exempt as public welfare services. |
| 9994 | (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. | 0% (Exempt) | 0% (Exempt) | CETP effluent treatment continues to be exempt under environmental services. |
| 999411 | Sewerage and sewage treatment services | 18% with ITC | 18% with ITC | Under the environmental services block (9994) this is now consistently shown at 18% in updated rate tools, with earlier 12 / 18 dual entries converging to a single 18% standard for typical supplies. Some services by government bodies can be exempt. |
| 999412 | Septic tank emptying and cleaning services | 18% with ITC | 18% with ITC | Same 9994 pattern – current SAC-wise references show 18% as the operative rate, with the legacy 12% entry no longer used after rationalisation. |
| 999421 | Collection services of hazardous waste | 18% with ITC | 18% with ITC | Waste collection/treatment SAC tables give 18% for this code; earlier notifications showed 12 / 18, but more recent summaries and environmental-service articles now treat the standard as 18%. |
| 999422 | Collection services of non-hazardous recyclable materials | 18% with ITC | 18% with ITC | Non-hazardous recyclables collection also sits at 18% in current 9994 overviews, with Nil only in the usual sports-event proviso. |
| 999423 | General waste collection services, residential | 18% with ITC | 18% with ITC | Municipal residential waste collection can be exempt when supplied by local authorities under specific exemption entries; however, SAC-wise rate tables list 18% for taxable supplies under this code. |
| 999424 | General waste collection services, other n.e.c. | 18% with ITC | 18% with ITC | For non-residential and other waste-collection services, the standard rate is 18%, with legacy schedules showing 12 / 18 converging to a single 18% bracket in recent summaries. |
| 999431 | Waste preparation, consolidation and storage services | 18% with ITC | 18% with ITC | Pre-treatment and storage of waste is treated as an environmental service under 9994; updated SAC-wise lists show a uniform 18% standard rate. |
| 999432 | Hazardous waste treatment and disposal services | 18% with ITC | 18% with ITC | Hazardous waste treatment had 12 / 18 entries in older tables, but recent 9994 references give a straight 18% rate, with Nil only in the sports-event clause. |
| 999433 | Non-hazardous waste treatment and disposal services | 18% with ITC | 18% with ITC | Non-hazardous waste treatment mirrors hazardous waste treatment in structure; the “current” practical SAC rate is 18% with ITC for normal contracts. |
| 999441 | Site remediation and clean-up services | 18% with ITC | 18% with ITC | Environmental remediation services under 99944 are generally classified as standard taxable services at 18%, with the same limited Nil concession for notified sports events as other 9994 entries. |
| 999442 | Containment, control and monitoring services and other site remediation services | 18% with ITC | 18% with ITC | Monitoring and control services for contaminated sites are handled in the same way as 999441 – standard 18% slab for taxable supplies. |
| 999443 | Building remediation services | 18% with ITC | 18% with ITC | Building remediation (e.g., asbestos removal, contamination clean-up) is also placed in the 18% slab in environmental-service SAC lists with the familiar sports-event Nil proviso. |
| 999449 | Other remediation services n.e.c. | 18% with ITC | 18% with ITC | Residual remediation services; no separate concessional rate is maintained after rationalisation, so the typical rate is 18% with ITC. |
| 999451 | Sweeping and snow removal services | 18% with ITC | 18% with ITC | Cleaning-services guidance explicitly notes that all such cleaning / sweeping codes, including 999451, are taxed at 18%. Legacy entries under 9994 are now treated as a flat 18% for standard contracts. |
| 999459 | Other sanitation services n.e.c. | 18% with ITC | 18% with ITC | Other sanitation and related services follow the same environmental-services pattern and are treated as standard 18% services. |
| 999490 | Other environmental protection services n.e.c. | 18% with ITC | 18% with ITC | Residual environmental-protection services under 9994 are summarised at 18% in updated SAC tools, with only narrow sports-event Nil concessions in the old notifications. |
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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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