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Heading 9994 - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGSTExtract 55 [32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 12 - 152 [ (ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. 12 - ] (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) 153 [ and (ia) ] above. 18 -] ************* Notes: As amended vide Notification No. 3/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, 32 Heading 9994 55 [ (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 12 - (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 18 -] ************* Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 18 -
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