9986 SAC Code: Support services to agriculture, hunting, forestry & more

Description

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.

Notes

Main agricultural support block remains fully exempt. Not part of the 12% / 28% to 5% / 18% shift.

Description

(h) services by way of fumigation in a warehouse of agricultural produce

Notes

Duplicate of the agri fumigation concept – continues as exempt.

Description

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.

Notes

Job work directly tied to agricultural production continues to enjoy exemption.

Description

Services by way of artificial insemination of livestock (other than horses).

Notes

Classified as animal husbandry support; exemption remains untouched.

Description

Support services to mining, electricity, gas and water distribution

Notes

Industrial support services remain at 18% with ITC; not mentioned for any concessional movement.

Description

Service of exploration, mining or drilling of petroleum crude or natural gas or both.

Notes

Upstream oil and gas exploration and drilling continue at the standard slab. No change to 5% / 40% bucket.

Description

Support services to crop production

Notes

Many agri specific references and advance rulings treat core services directly relating to crop production under this code as exempt, mapping them to the exemption entry for services by way of agricultural operations. Where a service does not qualify as such an agri operation, 18% can apply, but the typical treatment for genuine crop support is 0% without ITC.

Description

Animal husbandry services

Notes

Services relating to rearing of animals for food, fibre or similar agricultural output are generally covered by the same exemption entry, so these are widely treated as exempt where they qualify as core animal husbandry. Non qualifying activities (for example, certain commercial breeding not tied to food or fibre) can fall under 18%, but the sheet can mark the primary rate as 0% without ITC for typical agri husbandry services.

Description

Support services to hunting

Notes

Hunting support does not fall within the agricultural exemption and is shown as taxable at 18% in SAC wise rate lists, with nil only for narrow certified sports event contracts.

Description

Support services to forestry and logging

Notes

Support to forestry and logging is generally taxed at 18%; rate tables mentioning 12% or nil are tied either to earlier dual rate structures or to specific sporting events. Under GST 2.0 this code sits in the standard 18% slab for normal supplies.

Description

Support services to fishing

Notes

Fishing support services, except where they clearly fall under a separate exemption, are treated as support services at 18%. Rate matrices again show 12% or nil in limited circumstances, not for typical commercial contracts.

Description

Other support services to agriculture, hunting, forestry and fishing

Notes

This residual agri support code captures many mixed activities; detailed rate tables display 12% / 18% / nil depending on conditions. After slab rationalisation, the operative default for non exempt services is 18%, while activities that strictly meet the agricultural operations exemption remain at 0%.

Description

Support services to oil and gas extraction

Notes

Earlier notifications reduced GST on support services to exploration, mining or drilling of petroleum crude and natural gas to 12% to ease tax cost. Recent commentary and the GST Council decisions for Sept 2025 move such oil and gas exploration services firmly into the 18% slab to align with the new 5% / 18% / 40% structure. Event linked nil entries remain niche and have not been treated as typical in this sheet.

Description

Support services to other mining n.e.c.

Notes

Rate tables for agriculture / mining support show this code with a 12 / 18 structure plus a nil line only when certified as related to specific international sports events. Post-rationalisation, the concessional 12% entry is folded into the standard 18% slab, so typical mining support moves from 12% to 18%.

Description

Support services to electricity transmission and distribution

Notes

Utility-support tables show 12 / 18 plus nil for this code with the same event-linked condition. In practice, these intermediate services are treated like other B2B support and moved into the unified 18% band.

Description

Support services to gas distribution

Notes

Listed along with 998631 as 12 / 18 plus nil in support-service schedules. Under GST 2.0, the concessional 12% line is rationalised away and the typical commercial rate becomes 18% with ITC.

Description

Support services to water distribution

Notes

Treated similarly as support to utilities. The same 12 / 18 plus nil pattern appears, with the 12% entry now effectively converted to 18% as part of the slab simplification.

Description

Support services to Distribution services of steam, hot water and air-conditioning supply

Notes

Support for distribution of steam, hot water and air-conditioning supply is grouped with other 99863 utility support services and follows the same 12% concessional to 18% standard migration.