HSN Code | Description of Service | GST Rate |
---|---|---|
9994 |
Sewage and waste collection, treatment and disposal and other environmental protection services | |
99941 |
Sewerage, sewage treatment and septic tank cleaning services |
|
999411 |
Sewerage and sewage treatment servicesThis service code includes: i. sewage removal services usually provided using equipment such as waste pipes, sewers or drains ii. sewage treatment services using dilution, screening and filtering, sedimentation, chemical precipitation, etc. |
|
999412 |
Septic tank emptying and cleaning servicesThis service code includes: i. emptying and cleaning of cesspools and septic tanks ii. servicing of chemical toilets |
|
99942 |
Waste collection services |
|
999421 |
Collection services of hazardous wasteThis service code includes: i. waste collection specifically designed for the collection of: a. pathological wastes such as anatomical wastes, non-anatomical wastes, sharp wastes, such as syringes and scalpels b. other biological-infectious wastes from hospitals, medical practices, dental practices, medical laboratories c. other biohazardous wastes from non-residential locations ii. waste collection from industrial locations specifically designed for the collection of: a. hazardous wastes (except medical and biological) including materials that may be hazardous to human health or the environment and that require special handling techniques specified by legislation or regulation iii. waste collection from non-industrial locations specifically designed for the collection of: a. hazardous waste including materials that may be hazardous to human health or the environment that require special handling techniques specified by legislation or regulation |
|
999422 |
Collection services of non-hazardous recyclable materialsThis service code includes: i. waste collection specifically designed for the collection of nonhazardous recyclable materials: a. whether presorted or commingled waste, such as cardboard, paper, plastic, glass, aluminium, steel and organic yard waste from residential locations, including curbside collection, back door collection or automated collection on a flexible or regular schedule b. whether presorted or commingled, such as cardboard, paper, plastic, glass, aluminium, steel, and other recyclable materials from non-residential locations, on a regular or flexible schedule |
|
999423 |
General waste collection services, residentialThis service code includes: i. general collection of waste, garbage, rubbish, refuse, trash, and commingled materials from residential locations, including curbside collection, back door collection, or automated collection on a flexible or regular schedule |
|
999424 |
General waste collection services, other n.e.c.This service code includes: i. general collection of waste, garbage, rubbish, refuse, trash, and commingled materials from non- residential locations, on a regular or flexible schedule |
|
99943 |
Waste treatment and disposal services |
|
999431 |
Waste preparation, consolidation and storage servicesThis service code includes: i. consolidation, temporary storage, and preparation of hazardous waste ii. consolidation and preparation of hazardous waste for transportation to an appropriate facility that processes waste iii. services of drop-off centres, transfer stations and container stations iv. ship-breaking v. dismantling of wrecks, such as cars, computers etc., in order to obtain and separate recoverable materials vi. consolidation, temporary storage and preparation of non-hazardous recyclable materials vii. transfer facility services of non-hazardous recyclable materials viii. recovery and preparation of non-hazardous recyclable materials, such as bailing, cleaning, sorting, volume reduction and similar preparation and consolidation of recyclable materials, for transportation to an appropriate facility that processes recyclable materials ix. consolidation, temporary storage and preparation of non-hazardous waste x. transfer facility services for non-hazardous waste xi. consolidation and preparation of non-hazardous waste for transportation to an appropriate facility that processes waste |
|
999432 |
Hazardous waste treatment and disposal servicesThis service code includes: i. treatment to reduce, eliminate, or transform hazardous waste ii. Note: Processes include biological, chemical, and/or physical procedures or incineration. These procedures may lead to a disposable residual or result in the recovery of a recyclable material. iii. disposal services for hazardous waste at a facility that meets legal standards for the disposal of hazardous waste, such as at approved controlled containment facilities or landfills |
|
999433 |
Non-hazardous waste treatment and disposal servicesThis service code includes: i. disposal of non-hazardous waste on or in a sanitary landfill which meets the sanitary landfill criteria specified by legislation or regulation, i.e. designed to prevent leaking etc. ii. disposal of non-hazardous waste on or in landfills other than a sanitary one iii. incineration of non-hazardous waste in a facility that meets legal standard and requirements for incineration of non-hazardous waste iv. other non-hazardous waste disposal services, such as: a. services of chemical or biological reduction of agricultural waste and similar treatment services |
|
99944 |
Remediation servicesThis group includes remediation services, i.e. services dealing with the effects of contamination caused by operation of facilities or by accidents. These services aim to eliminate or contain any existing contamination of the soil, water or air and have to be performed on site. |
|
999441 |
Site remediation and clean-up servicesThis service code includes: i. services involved in implementing approved plans for the remediation of air, surface water, soil or ground water on a contaminated site, that meet requirements specified by legislation or regulation |
|
999442 |
Containment, control and monitoring services and other site remediation servicesThis service code includes: i. services involved in preventing additional or wider contamination on the site ii. preventing the movement of uncontrolled contaminates from the site iii. monitoring the site to determine the effectiveness of remediation activities iv. controlling access to the contaminated site v. other site remediation services, n.e.c. |
|
999443 |
Building remediation servicesThis service code includes: i. development and implementation of a remediation plan that removes, destroys, contains or otherwise reduces contaminants in buildings, such as asbestos, lead, radon etc. |
|
999449 |
Other remediation services n.e.c.This service code includes: i. environmental emergency response services ii. other remediation services, n.e.c. |
|
99945 |
Sanitation and similar services |
|
999451 |
Sweeping and snow removal servicesThis service code includes: i. street sweeping and cleaning services ii. gritting and salting of roads iii. snow ploughing and removal iv. runway sweeping and snow removal services v. runway vacuuming services |
|
999459 |
Other sanitation services n.e.c.This service code includes: i. beach cleaning services ii. drain unblocking services This service code does not include: - disinfection and extermination services for buildings and other nonagricultural structures, cf. 998531 - pest control services in connection with agriculture, cf. 998619 |
|
99949 |
Others |
|
999490 |
Other environmental protection services n.e.c.This service code includes: i. acidifying deposition (i.e., acid rain) monitoring, controlling and damage assessment services ii. other environmental protection services not elsewhere classified |