9994

SAC Code 9994: GST Rate & Description

Sewage and waste collection, treatment and disposal and other environmental protection services
SAC Chapter 99 — Services (SAC) 4-digit code 18% GST
Parent codes: 99 — All services
GST Rate Breakdown
CGST
9%
SGST / UTGST
9%
IGST
18%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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22 Sub-codes under 9994
999411 Sewerage and sewage treatment services 999412 Septic tank emptying and cleaning services 999413 Septic tank emptying and cleaning services 999419 Other sewerage, sewage treatment and septic tank c… 999421 Collection services of hazardous waste 999422 Collection services of non-hazardous recyclable ma… 999423 General waste collection services, residential 999424 General waste collection services, other nowhere e… 999429 Other sewage and waste collection services 999431 Waste preparation, consolidation and storage servi… 999432 Hazardous waste treatment and disposal services 999433 Non-hazardous waste treatment and disposal service… 999439 Other waste treatment and disposal services 999441 Site remediation and clean-up services 999442 Containment, control and monitoring services and o… 999443 Building remediation services 999449 Other remediation services nowhere else classified 999451 Sweeping and snow removal services 999459 Other sanitation services nowhere else classified 999490 Other environmental protection services nowhere el… 999491 Services by way of treatment or disposal of biomed… 999499 Other environmental protection services nowhere el…
Related SAC codes (22 codes)
999411 Sewerage and sewage treatment services 999412 Septic tank emptying and cleaning services 999413 Septic tank emptying and cleaning services 999419 Other sewerage, sewage treatment and septic tank… 999421 Collection services of hazardous waste 999422 Collection services of non-hazardous recyclable… 999423 General waste collection services, residential 999424 General waste collection services, other nowhere… 999429 Other sewage and waste collection services 999431 Waste preparation, consolidation and storage ser… 999432 Hazardous waste treatment and disposal services 999433 Non-hazardous waste treatment and disposal servi… 999439 Other waste treatment and disposal services 999441 Site remediation and clean-up services 999442 Containment, control and monitoring services and… 999443 Building remediation services 999449 Other remediation services nowhere else classifi… 999451 Sweeping and snow removal services 999459 Other sanitation services nowhere else classifie… 999490 Other environmental protection services nowhere… 999491 Services by way of treatment or disposal of biom… 999499 Other environmental protection services nowhere…

About SAC Code 9994

SAC code 9994 is a 4-digit Services Accounting Code (SAC) used in India for GST classification. It covers: Sewage and waste collection, treatment and disposal and other environmental protection services.

This code falls under Chapter 99 (Services (SAC)) of the Indian GST tariff. The applicable GST rate is 18% (CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state transactions).

Who needs this code? Any GST-registered business supplying services classified under this SAC code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit SAC codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is SAC code 9994?
SAC 9994 refers to: Sewage and waste collection, treatment and disposal and other environmental protection services. It belongs to Chapter 99 (Services (SAC)) of the GST tariff.
What is the GST rate for SAC code 9994?
The GST rate for SAC code 9994 is 18% — CGST 9% + SGST 9% for intra-state, or IGST 18% for inter-state supply.
Is SAC code 9994 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does SAC code 9994 belong to?
SAC code 9994 belongs to Chapter 99 of the GST tariff, which covers Services (SAC).