SAC Code 999421 -- – Collection services of hazardous waste (GST Rate 18%)

SAC Code 999421

Collection services of hazardous waste

SAC999421

Collection services of hazardous waste

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9994
Subheading: 999421
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Collection services of hazardous waste. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

Related codes from Services

999422
Collection services of non-hazardous recyclable materials
18%
999423
General waste collection services, residential
18%
999424
General waste collection services, other n.e.c.
18%
999411
Sewerage and sewage treatment services
18%
999412
Septic tank emptying and cleaning services
18%

Frequently asked questions

What is SAC Code 999421?
SAC Code 999421 is the official Service Accounting code for Collection services of hazardous waste, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999421?
SAC Code 999421 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 999421 belong to?
SAC Code 999421 falls under Chapter 99 -- Services of the GST tariff.
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