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HSN Codes and GST Rates of HSN 998942

Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

HSN Code Description of Service GST Rate

9989

 		Other manufacturing services; publishing, printing and reproduction services; materials recovery services

99894

Materials recovery (recycling) services, on a fee or contract basis

998942

Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis

This service code includes processing services of non-metal waste and scrap and of non-metal articles, whether or not used, into secondary raw material. Typical input consists of waste and scrap being sorted or unsorted but always unfit for further direct use in an industrial process, whereas the output is made fit for further processing and is to be considered then as an intermediate good. A process is required, either mechanical or chemical like

i. reclaiming of rubber such as used tires to produce secondary raw material; sorting and pelleting of plastics to produce secondary raw material for tubes, flower pots, pallets and the like;

ii. reclaiming of chemicals from chemical waste;

iii. crushing, cleaning and sorting of glass;

iv. crushing, cleaning and sorting of other waste such as demolition waste to obtain secondary raw material

This service code does not include:

- wholesale trade services in waste and scrap including collecting, sorting, packing, dealing, etc. without an industrial process, cf. 996111
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20 May

☑ Monthly | GSTR-3B

GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]

25 May

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 May

☑ Monthly | GSTR-11

GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).