SAC Code
998941
Description
Metal waste and scrap recovery (recycling) services, on a fee or contract basis
New Rate
Old Rate
Notes
Job work on metal scrap under 9989 was notified with a 12 / 18 structure in earlier rate schedules. SAC wise lookups now show 18% as the operative rate. With 12% slabs removed under GST 2.0, the typical rate moves to 18% with ITC for normal recycling contracts.