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HSN Codes and GST Rates of HSN 99942

Waste collection services

HSN Code Description of Service GST Rate

9994

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

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


15
May
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W
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S
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)).