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SAC CODE - 999431 : Waste preparation, consolidation and storage services

GST RATE ON SAC CODE - 999431 IS 18%


Services Accounting Codes (SAC Codes) 999431 is used for the Waste preparation, consolidation and storage services under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Sewage and waste collection, treatment and disposal and other environmental protection services.

How Services Accounting Codes (SAC Codes) 999431 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 94 represent the major nature of service, Sewage and waste collection, treatment and disposal and other environmental protection services in this case.

The next two digits 31 represent the detailed nature of service, Waste preparation, consolidation and storage services in this case.

Explanation Of SAC CODE - 999431

This service code includes:
  1. consolidation, temporary storage, and preparation of hazardous waste
  2. consolidation and preparation of hazardous waste for transportation to an appropriate facility that processes waste
  3. services of drop-off centres, transfer stations and container stations
  4. ship-breaking
  5. dismantling of wrecks, such as cars, computers etc., in order to obtain and separate recoverable materials
  6. consolidation, temporary storage and preparation of non-hazardous recyclable materials
  7. transfer facility services of non-hazardous recyclable materials
  8. 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
  9. consolidation, temporary storage and preparation of non-hazardous waste
  10. transfer facility services for non-hazardous waste
  11. consolidation and preparation of non-hazardous waste for transportation to an appropriate facility that processes waste