A study published by the Housing and Urban Development Ministry has stated that a large amount of municipal waste can be prevented from being dumped in landfills by recycling them and that a complete ban on the disposal of recyclables at such sites can be avoided, and in doing so will be able to produce Rs 30,000 crore per annum. The report also said that a tax should be introduced for dumping municipal waste in landfills. The study titled 'Circular Economy in Municipal Solid and Liquid Waste' stated, "Disposing of recyclables in landfills/dumpsites not only leads to loss of valued resources but also causes environmental pollution." The study also recommends that the government should reduce the GST and other taxes on the products that are made out of recycled materials to 5 per cent, in order to encourage the recycling of waste products.