SAC Code
998612
Description
Animal husbandry services
New Rate
0
%
Exempted
Old Rate
0
%
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.