SAC Code
998619
Description
Other support services to agriculture, hunting, forestry and fishing
New Rate
Old Rate
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).