Materials recovery (recycling) services, on a fee or contract basis - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 556 Group 99894 Materials recovery (recycling) services, on a fee or contract basis 557 998941 Metal waste and scrap recovery (recycling) services, on a fee or contract basis 558 998942 Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99894 - Materials recovery (recycling) services, on a fee or contract basis 998941 - Metal waste and scrap recovery (recycling) services, on a fee or contract basis This service code includes processing services of metal waste and scrap and of metal articles, whether or not used, into secondary raw material. Typical input consists of waste and scrap being sorted or unsorted but always unfit for further direct use in an industrial process, whereas the output is made fit for further processing and is to be considered then as an intermediate good. A process is required, either mechanical or chemical like i. mechanical crushing of metal waste such as used cars, washing machines, bikes, etc., with subsequent sorting and separation; ii. mechanical reduction of large iron pieces such as railway wagons; iii. stripping of used goods such as cars in order to obtain reusable parts; iv. stripping of used goods such as cars or refrigerators to strip them of harmful waste (oil, cooling liquid, fuel, etc.) This service code does not include: - wholesale trade services in waste and scrap including collecting, sorting, packing, dealing, etc. without a transformation process, cf. 996111 - reprocessing services of depleted thorium or uranium, cf. 998842 998942 - Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis This service code includes processing services of non-metal waste and scrap and of non-metal articles, whether or not used, into secondary raw material. Typical input consists of waste and scrap being sorted or unsorted but always unfit for further direct use in an industrial process, whereas the output is made fit for further processing and is to be considered then as an intermediate good. A process is required, either mechanical or chemical like i. reclaiming of rubber such as used tires to produce secondary raw material; sorting and pelleting of plastics to produce secondary raw material for tubes, flower pots, pallets and the like; ii. reclaiming of chemicals from chemical waste; iii. crushing, cleaning and sorting of glass; iv. crushing, cleaning and sorting of other waste such as demolition waste to obtain secondary raw material This service code does not include: - wholesale trade services in waste and scrap including collecting, sorting, packing, dealing, etc. without an industrial process, cf. 996111