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HSN Codes and GST Rates of HSN 99943

Waste treatment and disposal services

HSN Code Description of Service GST Rate

9994

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

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


15
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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)).