Heading 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities)
Services – Rates of Tax
GST
24
Heading 9986 109[(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean –
(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of-
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, cur
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cept the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
52[(ii) 110[Support services to] exploration, mining or drilling of petroleum crude or natural gas or both.
192[18]
–
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.
18
-]
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Notes:
As Amended vide Notification No. 15/2025- Integrated Tax (Rate) dated 16-09-2025 w.e.f. 22-09-2025 before it was read as,
24
Heading 9986
109[(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean –
(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricu
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of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
52[(ii) 110[Support services to] exploration, mining or drilling of petroleum crude or natural gas or both.
12
–
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.
18
-]
Clarification
* Clarification on the scope of the entry “services of exploration, mining or drilling of petroleum crude or natural gas or both” at Sr. No. 24(ii) of heading 9986 in Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017. [ Circular No. 114/33/2019-G
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e by way of-
(a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing;
(b) supply of farm labour;
(c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market;
(d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(e) loading, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
44[(h) services by way of fumigation in a war
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d 28.06.2017. [ Circular No. 114/33/2019-GST dated 11.10.2019 ]. [ Circular No. 114/33/2019-GST dated 11.10.2019 ]
* Clarification regarding GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.? [ Circular No. 16/16/2017-GST dated 15.11.2017 ]
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Notes:
As Amended vide Notification No. 19/2019-Integrated Tax (Rate) dated 30-09-2019 w.e.f. 1-10-2019, before it was read as,
24
Heading 9986
(i) Support services to agriculture, forestry, fishing, animal husbandry.
Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean –
(i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultura
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e.
44[(h) services by way of fumigation in a warehouse of agricultural produce.]
(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
52[(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both.
12
–
(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.
18
-]
Notes:
As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as:
24
Heading 9986
(i) Support services to agriculture, forestry, fish
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ng, unloading, packing, storage or warehousing of agricultural produce;
(f) agricultural extension services;
(g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
(ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.
(iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.
Nil
–
(ii) Support services to mining, electricity, gas and water distribution.
18
–
Clarification
* Clarification regarding GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc
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