Waste collection services - 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) 633 Group 99942 Waste collection services 634 999421 Collection services of hazardous waste 635 999422 Collection services of non-hazardous recyclable materials 636 999423 General waste collection services, residential 637 999424 General waste collection services, other nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99942 - Waste collection services 999421 - Collection services of hazardous waste This service code includes: i. waste collection specifically designed for the collection of: a. pathological wastes such as anatomical wastes, non-anatomical wastes, sharp wastes, such as syringes and scalpels b. other biological-infectious wastes from hospitals, medical practices, dental practices, medical laboratories c. other biohazardous wastes from non-residential locations ii. waste collection from industrial locations specifically designed for the collection of: a. hazardous wastes (except medical and biological) including materials that may be hazardous to human health or the environment and that require special handling techniques specified by legislation or regulation iii. waste collection from non-industrial locations specifically designed for the collection of: a. hazardous waste including materials that may be hazardous to human health or the environment that require special handling techniques specified by legislation or regulation 999422 - Collection services of non-hazardous recyclable materials This service code includes: i. waste collection specifically designed for the collection of nonhazardous recyclable materials: a. whether presorted or commingled waste, such as cardboard, paper, plastic, glass, aluminium, steel and organic yard waste from residential locations, including curbside collection, back door collection or automated collection on a flexible or regular schedule b. whether presorted or commingled, such as cardboard, paper, plastic, glass, aluminium, steel, and other recyclable materials from non-residential locations, on a regular or flexible schedule 999423 - General waste collection services, residential This service code includes: i. general collection of waste, garbage, rubbish, refuse, trash, and commingled materials from residential locations, including curbside collection, back door collection, or automated collection on a flexible or regular schedule 999424 - General waste collection services, other n.e.c. This service code includes: i. general collection of waste, garbage, rubbish, refuse, trash, and commingled materials from non- residential locations, on a regular or flexible schedule