SAC 999491 is the services accounting code for 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, under heading 9994 (sewage and waste collection, treatment and disposal and other environmental protection services). GST is 5%: 2.5% CGST + 2.5% SGST within a state, or 5% IGST to another state. Rates as of 2026-10-21.
SAC 999491 at a glance
| SAC (6 digits) | 999491 |
|---|---|
| Group (5 digits) | 99949 |
| Heading (4 digits) | 9994: Sewage and waste collection, treatment and disposal and other environmental protection services |
| Section | 9: Community, social and personal services and other miscellaneous services |
| Description | 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 |
| GST rate | 5% |
| Within the state | 2.5% CGST + 2.5% SGST (or UTGST) |
| To another state | 5% IGST |
Treatment or disposal of biomedical waste by a common biomedical waste treatment facility for a clinical establishment: 5% under 11/2017-CT(R), S. No. 32, item (ia).
Rate entry for SAC 999491
Service rates are set by description in the Table of Notification 11/2017-Central Tax (Rate), heading by heading. The descriptions below summarise each entry; the condition column is part of the rate.
| Entry | Service (summary) | GST | Condition |
|---|---|---|---|
| 11/2017-CT(R), S. No. 32, item (ia) | Treatment or disposal of biomedical waste by a common biomedical waste treatment facility for a clinical establishment | 5% | None |
Some services under this heading may be exempt under Notification 12/2017-Central Tax (Rate), as amended; check that list before charging GST.
Worked example: a ₹1,000 bill under SAC 999491
Value of service ₹1,000.00. Client in your state: CGST ₹25.00 + SGST ₹25.00 = ₹50.00, bill total ₹1,050.00. Client in another state (place of supply outside your state): IGST ₹50.00, the same total.
The GST calculator does the same split for any amount.
Putting SAC 999491 on your invoice
Notification 78/2020-Central Tax requires at least 4 digits of the SAC (9994) on B2B tax invoices when aggregate turnover in the previous year was up to ₹5 crore, and 6 digits (999491) on all tax invoices above ₹5 crore. Charge CGST and SGST when the place of supply is in your state and IGST when it is in another state. FundRaksha Book keeps the SAC and rate on each service item, so every bill splits the tax correctly and your party ledgers stay up to date.
Other SAC codes under heading 9994
- SAC 999490: Other environmental protection services nowhere else classified (18%)
- SAC 999499: Other environmental protection services nowhere else classified (18%)
- SAC 999411: Sewerage and sewage treatment services (5% or 18%)
- SAC 999412: Septic tank emptying and cleaning services (18%)
- SAC 999413: Septic tank emptying and cleaning services (18%)
- SAC 999419: Other sewerage, sewage treatment and septic tank cleaning services (18%)
- SAC 999421: Collection services of hazardous waste (18%)
- SAC 999422: Collection services of non-hazardous recyclable materials (18%)
- SAC 999423: General waste collection services, residential (18%)
- SAC 999424: General waste collection services, other nowhere else classified (18%)
- SAC 999429: Other sewage and waste collection services (18%)
- SAC 999431: Waste preparation, consolidation and storage services (18%)
- SAC 999432: Hazardous waste treatment and disposal services (18%)
- SAC 999433: Non-hazardous waste treatment and disposal services (18%)
- SAC 999439: Other waste treatment and disposal services (18%)
- SAC 999441: Site remediation and clean-up services (18%)
- SAC 999442: Containment, control and monitoring services and other site remediation services (18%)
- SAC 999443: Building remediation services (18%)
- SAC 999449: Other remediation services nowhere else classified (18%)
- SAC 999451: Sweeping and snow removal services (18%)
Sources
- tutorial.gst.gov.in/downloads/HSN_SAC.xlsx
- taxinformation.cbic.gov.in/view-pdf/1000997/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-02/11-rate_notification-cgst-01.04.2019.pdf
- taxinformation.cbic.gov.in/view-pdf/1010453/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000996/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1010454/ENG/Notifications
- taxinformation.cbic.gov.in/view-pdf/1000998/ENG/Notifications
- www.gstcouncil.gov.in/sites/default/files/2024-05/notfctn-78-central-tax-english-2020.pdf
Codes and descriptions: GSTN HSN/SAC master (HSN_SAC.xlsx, sheet SAC_MSTR), file dated 13.10.2026, read on 21.10.2026. Rates: Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (in force 22.09.2025), with the individual insurance exemptions of Notification 12/2017-Central Tax (Rate) S. Nos. 36C to 36E.