SAC Code-9986

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.

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GST

Scope of SAC Code 9986

Services covered under SAC code 9986 include:

  • Crop services: This category includes services such as soil preparation, planting, harvesting, crop spraying, irrigation, and other agricultural activities related to crop production.
  • Livestock services: Professionals in this field provide services such as animal healthcare, breeding, feeding, livestock management, and other activities related to animal husbandry.
  • Forestry services: This category encompasses services related to forest management, timber harvesting, reforestation, forest conservation, and other activities associated with forestry.
  • Landscape gardening services: Professionals in this field offer services such as designing, planning, and maintenance of gardens, parks, landscapes, and other green spaces.
  • Other agricultural support services: This includes a wide range of support services specific to agriculture, forestry, fishing, and animal husbandry activities. It may include services such as farm machinery and equipment rental, farm labor supply, pest control, consulting, training, and other related services.

Categorisation of SAC Code 9986

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%

Important Disclaimer

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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