GST Rate on Sewerage
The GST rate on sewerage is 18%, under SAC code 999241 (sewerage services, drainage). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for sewerage
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 999241
- Also covers: drainage, sewage
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on sewerage
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on sewerage
What is the GST rate on sewerage?
The GST rate on sewerage is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Sewerage falls under SAC code 999241.
What is the HSN code for sewerage?
Sewerage falls under SAC code 999241, which covers sewerage services, drainage. Show this code on every GST tax invoice line for sewerage.