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/

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