GST Tip – 284

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/

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Support services to agriculture, hunting, forestry, fishing, mining and utilities

Heading no.9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861 Support services to agriculture, hunting, forestry and fishing
998611 Support services to crop production
998612 Animal husbandry services
998613 Support services to hunting
998614 Support services to forestry and logging
998615 Support services to fishing
998619 Other support services to agriculture, hunting, forestry and fishing
Group 99862 Support services to mining
998621 Support services to oil and gas extraction
998622 Support services to other mining n.e.c.
Group 99863 Support services to electricity, gas and water distribution
998631 Support services to electricity transmission and distribution
998632 Support services to gas distribution
998633 Support services to water distribution
998634 Support services to Distribution services of steam, hot water and air-conditioning supply