SAC Code 999423 -- – General waste collection services, residential (GST Rate 18%)

SAC Code 999423

General waste collection services, residential

SAC999423

General waste collection services, residential

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9994
Subheading: 999423
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 General waste collection services, residential. 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

999421
Collection services of hazardous waste
18%
999422
Collection services of non-hazardous recyclable materials
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 999423?
SAC Code 999423 is the official Service Accounting code for General waste collection services, residential, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 999423?
SAC Code 999423 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 999423 belong to?
SAC Code 999423 falls under Chapter 99 -- Services of the GST tariff.
Scroll to Top