<h1>Materials recovery services classification under GST clarified; includes processing into secondary raw materials and excludes wholesale trade.</h1> Materials recovery (recycling) services on a fee or contract basis are defined as services that transform metal or non metal waste and scrap into secondary raw material through mechanical or chemical processing so that inputs unfit for direct industrial use become intermediate goods. Metal processes include crushing, reduction and stripping to recover parts or remove hazards; non metal processes include reclaiming rubber and plastics, chemical recovery, and crushing and cleaning of glass and demolition waste. The classification excludes wholesale trade in waste and scrap without transformation and excludes reprocessing of certain nuclear materials.