CGST rate on sewage, waste collection, treatment, disposal and other environmental protection services [Heading 9994]

Last Updated: 22-09-2025

32 - Heading 9994

Description of Service (3)	Rate % (4)	Condition (5)
[1][(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant.	[i][2.5]	-]
[2][(ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.	[ii][2.5]	-]
[3][(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) [4][and (ia)] above.	9	-]

[1] Inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018.

[2] Entry inserted by Notification No. 03/2022-Central Tax (Rate) dt 13-07-2022 wef 18-07-2022.

[3] Substituted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

Sewage and waste collection, treatment and disposal and other environmental protection services.

[4] Words inserted by Notification No. 03/2022-Central Tax (Rate) dt 13-07-2022 wef 18-07-2022.

[i] Substituted for “6” by N No. 15/2025-CTR wef 22-09-2025.

[ii] Substituted for “6” by N No. 15/2025-CTR wef 22-09-2025.

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CGST rate on sewage, waste collection, treatment, disposal and other environmental protection services [Heading 9994]