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    <description>Classification for Group 99861 and service codes 998611-998619 defines taxable support services to agriculture, hunting, forestry and fishing, detailing inclusions-such as seed treatment, post harvest preparation, crop cultivation operations, provision of agricultural machinery with operators, irrigation, animal husbandry tasks, forestry nursery and logging operations, and contract operation of fishing or aquaculture units-and specified exclusions like land formation, agronomist services, certain pest control categories and mains water distribution. The scheme is based on a modified UN Central Product Classification and includes a residual code for services not elsewhere classified.</description>
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