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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Environmental services GST: waste treatment and sewage services listed with revised tax treatment under recent notifications.</h1> Heading 9994 covers GST on environmental protection services: treatment of effluents by Common Effluent Treatment Plants; treatment or disposal of biomedical waste by common bio medical waste treatment facilities for clinical establishments; and sewage and waste collection, treatment and disposal and other environmental protection services not otherwise covered. The entry records successive amendments, including Notification No. 15/2025 (effective 22 09 2025) which revised the prior wording and rate presentation.

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