Why this template?

Waste collection, treatment, and disposal services attract 18% GST under SAC 9994. However, recycled waste materials sold (scrap metal, plastic waste, paper waste) attract lower rates. Municipal solid waste management services contracted by local bodies may be exempt.

Common HSN/SAC codes for Waste Management & Recycling

Code	Description	GST Rate
9994	Sewerage, waste collection and treatment	18%
7204	Ferrous waste and scrap metal	18%
3915	Plastic waste and scrap	5%
4707	Recovered paper and paperboard	5%
2621	Slag and ash from industrial processes	5%

Sample line items

Industrial waste collection fees
E-waste disposal charges
Scrap metal trading
Paper/cardboard scrap sale
Sewage treatment plant operation

Industry-specific notes

Waste management services to private entities: 18% GST (SAC 9994)
Pure services to Municipal Corporation/Panchayat: may be exempt
Scrap metal (HSN 7204): 18% GST; RCM may apply on unregistered seller
Plastic scrap (HSN 3915): 5% GST
TDS on scrap transactions: 1% TCS by buyer if turnover > ₹10Cr (Income Tax, not GST)