Service classification for agricultural support clarifies taxable support services with illustrative inclusions and exclusions under GST. 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.
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.
Service classification for agricultural support clarifies taxable support services with illustrative inclusions and exclusions under GST.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
