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SAC code 9986 is specifically designated for support services related to agriculture, forestry, fishing, animal husbandry, and other similar activities. This code encompasses a diverse range of services that play a vital role in supporting and enhancing these industries.
Services covered under SAC code 9986 include:
SAC Code 9986 under GST can be classified in the following ways:
| SAC Code | Description | Rates(%) |
|---|---|---|
| 9986 | Support services to agriculture, forestry, fishing, animal husbandry. Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way ofÑ (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. | Nil |
| 9986 | (h) services by way of fumigation in a warehouse of agricultural produce | Nil |
| 9986 | Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. | Nil |
| 9986 | Services by way of artificial insemination of livestock (other than horses). | Nil |
| 9986 | Support services to mining, electricity, gas and water distribution | 18% |
| 9986 | Service of exploration, mining or drilling of petroleum crude or natural gas or both. | 18% |
| 998611 | Support services to crop production | Nil |
| 998612 | Animal husbandry services | 18% |
| 998613 | Support services to hunting | 18% |
| 998614 | Support services to forestry and logging | 18% |
| 998615 | Support services to fishing | 18% |
| 998619 | Other support services to agriculture, hunting, forestry and fishing | 18% |
| 998621 | Support services to oil and gas extraction | 18% |
| 998622 | Support services to other mining n.e.c. | 18% |
| 998631 | Support services to electricity transmission and distribution | 18% |
| 998632 | Support services to gas distribution | 18% |
| 998633 | Support services to water distribution | 18% |
| 998634 | Support services to Distribution services of steam, hot water and air-conditioning supply | 18% |
The entire content on this page has been arranged to the best of the author’s understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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