Waste treatment and disposal 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) 638 Group 99943 Waste treatment and disposal services 639 999431 Waste preparation, consolidation and storage services 640 999432 Hazardous waste treatment and disposal services 641 999433 Non-hazardous waste treatment and disposal services Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99943 - Waste treatment and disposal services 999431 - Waste preparation, consolidation and storage services This service code includes: i. consolidation, temporary storage, and preparation of hazardous waste ii. consolidation and preparation of hazardous waste for transportation to an appropriate facility that processes waste iii. services of drop-off centres, transfer stations and container stations iv. ship-breaking v. dismantling of wrecks, such as cars, computers etc., in order to obtain and separate recoverable materials vi. consolidation, temporary storage and preparation of non-hazardous recyclable materials vii. transfer facility services of non-hazardous recyclable materials viii. recovery and preparation of non-hazardous recyclable materials, such as bailing, cleaning, sorting, volume reduction and similar preparation and consolidation of recyclable materials, for transportation to an appropriate facility that processes recyclable materials ix. consolidation, temporary storage and preparation of non-hazardous waste x. transfer facility services for non-hazardous waste xi. consolidation and preparation of non-hazardous waste for transportation to an appropriate facility that processes waste 999432 - Hazardous waste treatment and disposal services This service code includes: i. treatment to reduce, eliminate, or transform hazardous waste ii. Note: Processes include biological, chemical, and/or physical procedures or incineration. These procedures may lead to a disposable residual or result in the recovery of a recyclable material. iii. disposal services for hazardous waste at a facility that meets legal standards for the disposal of hazardous waste, such as at approved controlled containment facilities or landfills 999433 - Non-hazardous waste treatment and disposal services This service code includes: i. disposal of non-hazardous waste on or in a sanitary landfill which meets the sanitary landfill criteria specified by legislation or regulation, i.e. designed to prevent leaking etc. ii. disposal of non-hazardous waste on or in landfills other than a sanitary one iii. incineration of non-hazardous waste in a facility that meets legal standard and requirements for incineration of non-hazardous waste iv. other non-hazardous waste disposal services, such as: a. services of chemical or biological reduction of agricultural waste and similar treatment services