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HSN Codes and GST Rates of HSN 9994

Sewage and waste collection, treatment and disposal and other environmental protection services

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 services

This 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 services

This 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 waste

This 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 materials

This 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, residential

This 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 services

This 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 services

This 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 services

This 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 services

This 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 services

This 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 services

This 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 services

This 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 services

This 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


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