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SAC Code 9994 — Sewage and waste collection, treatment services

18%
Services · SAC
Sewage and waste collection, treatment services
GST rate for sac code 9994

GST rate explained

This attracts 18% GST — the standard slab covering the majority of goods and services. For intra-state supply this is charged as CGST 9% + SGST 9%; for inter-state supply as IGST 18%.

Calculate the exact GST amount on your invoice value with the free GST Calculator, work out ITC utilisation with the GST Set-off Calculator, or verify a supplier's GSTIN with the GST Health Check.

6-digit SAC sub-codes under 9994 (16)

SACService
999411Sewerage and sewage treatment services
999412Septic tank emptying and cleaning services
999421Collection services of hazardous waste
999422Collection services of non-hazardous recyclable materials
999423General waste collection services, residential
999424General waste collection services, other n.e.c.
999431Waste preparation, consolidation and storage services
999432Hazardous waste treatment and disposal services
999433Non-hazardous waste treatment and disposal services
999441Site remediation and clean-up services
999442Containment, control and monitoring services and other site remediation services
999443Building remediation services
999449Other remediation services n.e.c.
999451Sweeping and snow removal services
999459Other sanitation services n.e.c.
999490Other environmental protection services n.e.c.

Sub-codes as per the GST Scheme of Classification of Services. The heading rate above applies unless a specific rate-notification entry or exemption covers the sub-code (for example, renting of a residential dwelling to an individual for personal use under 997211 is exempt). Businesses above ₹5 crore turnover must quote the 6-digit code on B2B invoices.

How many digits of SAC Code on the invoice?

Your turnoverDigits required on B2B invoice
Up to ₹5 crore4-digit SAC Code
Above ₹5 crore6-digit SAC Code
Exports / imports8-digit SAC Code

Wrong or missing SAC Code can mean a wrong GST rate, GSTR-1 mismatches and a penalty up to ₹50,000 (₹25,000 CGST + ₹25,000 SGST) under section 125.

Related SAC codes

9991 · Public administration and other … · 0%9992 · Education services (school, coll… · 0%9993 · Human health and social care ser… · 0%9995 · Services of membership organisat… · 18%9996 · Recreational, cultural, sporting… · 18%9997 · Other services — beauty, wellnes… · 5%

Browse all HSN/SAC codes with GST rates → · Search by product name →

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Indicative chapter-level rate as per current GST notifications; exact rate can vary by sub-heading and exemptions. Verify before filing. Updated 2026-10-20.