As per Notification No. 11/2017-Central Tax (Rate), Central Tax is to be levied at Nil rate for Support services to agriculture, hunting, forestry, fishing, mining and utilities which are falling under HSN / SAC 9986. For details of services falling under 9986 refer to https://indiagstdotin.wordpress.com/2017/07/28/support-services-to-agriculture-hunting-forestry-fishing-mining-and-utilities/
GST Tip – 164
The definition of “agriculture” has been dropped and the definition for “agriculturist” has been changed. Now “agriculturist” includes, who cultivates land on his own or with the help of the family or by employing from outside by payment of wages in cash or in kind.
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