SAC Code
998611
Description
Support services to crop production
New Rate
Old Rate
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.