Support services to agriculture classified under SAC for GST treatment, clarifying eligible activities and classification criteria. Services providing operational, ancillary or specialized support to agriculture, hunting, forestry, fishing, mining and utilities are classified under SAC Heading 9986 for GST, focusing on sectoral function to identify eligible activities and align supply characterisation with schedule entries for compliance and tariff mapping.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Support services to agriculture classified under SAC for GST treatment, clarifying eligible activities and classification criteria.
Services providing operational, ancillary or specialized support to agriculture, hunting, forestry, fishing, mining and utilities are classified under SAC Heading 9986 for GST, focusing on sectoral function to identify eligible activities and align supply characterisation with schedule entries for compliance and tariff mapping.
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