GST Rate for HSN 9994
Specific items under 9994
| HSN Code | Description | GST Rate |
|---|---|---|
| 999411 | Services by way of treatment of effluents by a Common Effluent Treatment Plant | 0% |
| 999412 | Sewerage and sewage treatment services | 0% |
| 999413 | Septic tank emptying and cleaning services | 0% |
| 999419 | Other sewerage, sewage treatment and septic tank cleaning services | 0% |
| 999421 | Collection services of hazardous waste | 0% |
| 999422 | Collection services of non-hazardous recyclable materials | 0% |
| 999423 | General waste collection services, residential | 0% |
| 999424 | General waste collection services, other n.e.c. | 0% |
| 999429 | Other sewage and waste collection services | 0% |
| 999431 | Waste preparation, consolidation and storage services | 0% |
| 999432 | Hazardous waste treatment and disposal services | 0% |
| 999433 | Non-hazardous waste treatment and disposal services | 0% |
| 999439 | Other waste treatment and disposal services | 0% |
| 999441 | Site remediation and clean-up services | 0% |
| 999442 | Containment, control and monitoring services and other site remediation services | 0% |
| 999443 | Building remediation services | 0% |
| 999449 | Other remediation services | 0% |
| 999451 | Sweeping and snow removal services | 0% |
| 999459 | Other sanitation services | 0% |
| 999490 | Other environmental protection services n.e.c. | 0% |
| 999491 | Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common biomedical waste treatment facility to a clinical establishment. | 0% |
| 999499 | Other environmental protection services nowhere else classified | 0% |
Tax calculator for HSN 9994
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC is BLOCKED on construction of immovable property (for own use), food/beverages, outdoor catering, beauty treatment, and health services.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 99 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 9994
What is the GST rate for HSN 9994?▾
GST rate for HSN 9994 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 9994 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 9994
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 99.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.