SAC Code
998612
Description
Animal husbandry services
New Rate
Old Rate
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.