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.

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Categorisation of SAC Code 9994

SAC Code 9994 under GST can be classified in the following ways:

SAC Code

9994

Description

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.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Environmental and hospital waste treatment services stay exempt.

SAC Code

9994

Description

Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

Public convenience facilities remain exempt as public welfare services.

SAC Code

9994

Description

(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.

New Rate

0 %
Exempted

Old Rate

0 %

Notes

CETP effluent treatment continues to be exempt under environmental services.

SAC Code

999411

Description

Sewerage and sewage treatment services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999412

Description

Septic tank emptying and cleaning services

New Rate

18 %
Standard

Old Rate

18 %

Notes

Same 9994 pattern – current SAC-wise references show 18% as the operative rate, with the legacy 12% entry no longer used after rationalisation.

SAC Code

999421

Description

Collection services of hazardous waste

New Rate

18 %
Standard

Old Rate

18 %

Notes

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%.

SAC Code

999422

Description

Collection services of non-hazardous recyclable materials

New Rate

18 %
Standard

Old Rate

18 %

Notes

Non-hazardous recyclables collection also sits at 18% in current 9994 overviews, with Nil only in the usual sports-event proviso.

SAC Code

999423

Description

General waste collection services, residential

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999424

Description

General waste collection services, other n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999431

Description

Waste preparation, consolidation and storage services

New Rate

18 %
Standard

Old Rate

18 %

Notes

Pre-treatment and storage of waste is treated as an environmental service under 9994; updated SAC-wise lists show a uniform 18% standard rate.

SAC Code

999432

Description

Hazardous waste treatment and disposal services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999433

Description

Non-hazardous waste treatment and disposal services

New Rate

18 %
Standard

Old Rate

18 %

Notes

Non-hazardous waste treatment mirrors hazardous waste treatment in structure; the “current” practical SAC rate is 18% with ITC for normal contracts.

SAC Code

999441

Description

Site remediation and clean-up services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999442

Description

Containment, control and monitoring services and other site remediation services

New Rate

18 %
Standard

Old Rate

18 %

Notes

Monitoring and control services for contaminated sites are handled in the same way as 999441 – standard 18% slab for taxable supplies.

SAC Code

999443

Description

Building remediation services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999449

Description

Other remediation services n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

Residual remediation services; no separate concessional rate is maintained after rationalisation, so the typical rate is 18% with ITC.

SAC Code

999451

Description

Sweeping and snow removal services

New Rate

18 %
Standard

Old Rate

18 %

Notes

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.

SAC Code

999459

Description

Other sanitation services n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

Other sanitation and related services follow the same environmental-services pattern and are treated as standard 18% services.

SAC Code

999490

Description

Other environmental protection services n.e.c.

New Rate

18 %
Standard

Old Rate

18 %

Notes

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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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.

Frequently Asked Questions

Clear answers to common queries about SAC Code 9994 and GST compliance.

What services are covered under SAC code 9994?

SAC 9994 covers sewage and waste collection, treatment and disposal, recycling services and other environmental protection services. It includes collection of household waste, operation of sewage systems, effluent treatment plants, hazardous waste management and public convenience services like toilets and urinals.

What is the GST rate for services under SAC code 9994?

 GST rates under 9994 vary. Some services like public toilets and biomedical waste treatment for hospitals are exempt. Effluent treatment by common plants often attracts 12%, while many other waste collection and disposal services are taxed at 18%. The exact rate depends on the specific entry

How do I identify SAC code 9994 on an invoice?

On the invoice, the service description should mention sewage, waste management or environmental services, along with “SAC 9994”. This helps customers and tax officers see that the supply relates to waste collection, treatment or similar activities, and that the correct rate and exemptions have been considered.

How to file GST returns for services classified under SAC 9994?

 You show taxable and exempt values separately in GSTR 1 and GSTR 3B. For taxable 9994 services, declare the turnover under the appropriate tax rate (such as 12% or 18%). For exempt parts like certain public conveniences, report them in the exempt or nil rated section.

Is there any TDS rate applicable to services under SAC code 9994?

 TDS is decided by the Income Tax Act, not GST. Payments for waste management or sewage contracts often fall under section 194C, where TDS is usually 1% or 2% depending on the type of payee. The SAC code does not change the TDS section

Where can I find the official SAC code 9994 description?

The official description appears in the “Scheme of Classification of Services” notified with GST rate notifications. You can download this from the CBIC or GST Council website and search for heading 9994 to see the detailed list of sub services and any linked rate entries.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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