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

The main agricultural support block (cultivation, farm labour, on-farm processes, agro-machinery hire, storage of agricultural produce, extension services, APMC and commission agents) stays fully exempt and was not part of the 22 September 2025 slab changes. From 1 Nov 2026 curing of coffee (as defined in the Coffee Act, 1942) supplied to coffee cultivators is exempt; curing for others does not get this exemption. Source: Notification 12/2017-Central Tax (Rate), S. No. 54 and S. No. 54A, as inserted by Notification 07/2026-Central Tax (Rate).

Description

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

Notes

The exemption for fumigation of agricultural produce in a warehouse was withdrawn from 18 July 2022, so this is now taxed as an ordinary support service. Fumigation done at the farm as part of agricultural operations can still be exempt. Source: Notification 12/2017-Central Tax (Rate), S. No. 54 as amended by 04/2022; Notification 11/2017-Central Tax (Rate), S. No. 24(iii).

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

Exempt when the service is an agricultural operation for growing crops, such as cultivation, harvesting, plant protection, farm labour, farm machinery hire or storage of agricultural produce; other services are 18% with input tax credit. From 1 Nov 2026 curing of coffee (as defined in the Coffee Act, 1942) supplied to coffee cultivators is exempt; curing for others does not get this exemption. Source: Notification 12/2017-Central Tax (Rate), S. No. 54 and S. No. 54A, as inserted by Notification 07/2026-Central Tax (Rate); Notification 11/2017-Central Tax (Rate), S. No. 24.

Description

Animal husbandry services

Notes

Exempt when the service relates to rearing animals for food, fibre, fuel or similar produce, such as farm labour or processes done at the farm. Services for rearing horses and other non-qualifying services are taxed at 18% with input tax credit. Source: Notification 12/2017-Central Tax (Rate), S. No. 54; Notification 11/2017-Central Tax (Rate), S. No. 24.

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

Residual agricultural support services are 18% with ITC, while activities that strictly meet the agricultural operations exemption are Nil. From 1 Nov 2026 curing of coffee (as defined in the Coffee Act, 1942) supplied to coffee cultivators is exempt; curing for others does not get this exemption. Source: Notification 11/2017-Central Tax (Rate), S. No. 24; Notification 12/2017-Central Tax (Rate), S. No. 54 and S. No. 54A, as inserted by Notification 07/2026-Central Tax (Rate).

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

Nil when an electricity transmission or distribution utility supplies its own consumers with ancillary services such as meter rent, meter testing, releasing connections, shifting meters or lines, or duplicate bills. Other support services to electricity are taxed at 18% with input tax credit. Source: Notification 12/2017-Central Tax (Rate), S. No. 25A as inserted by 08/2024 and amended by 06/2025; Notification 11/2017-Central Tax (Rate), S. No. 24(iii).

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.