ServiceSAC 9994
110[(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 establishme — GST rate 12%
12%GST
| CGST (intra-state) | 6% |
| SGST / UTGST (intra-state) | 6% |
| IGST (inter-state) | 12% |
| SAC code | 9994 |
| Category | Sewage/Waste |
| Source notification | 11/2017 (auto-parsed) |
As per Notification 11/2017 (auto-parsed), 110[(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 establishme classified under SAC 9994 attracts 12% GST effective 22 September 2025. On an intra-state supply this is charged as 6% CGST plus 6% SGST; on an inter-state supply the full 12% is charged as IGST.