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of <h1>GST Rates for Support Services: Agriculture Exempt, Mining at 12%, Utilities at 18% per Heading 9986.</h1> Heading 9986 outlines the GST rates for support services in agriculture, forestry, fishing, mining, and utilities. Services related to agriculture, forestry, fishing, and animal husbandry include agricultural operations, supply of farm labor, and processes that prepare produce for the market without altering its essential characteristics. These services are exempt from GST. Support services for exploration, mining, or drilling of petroleum and natural gas are taxed at 12%, while other mining, electricity, gas, and water distribution services are taxed at 18%. Clarifications address the scope of these services and GST applicability on warehousing agricultural produce.
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