CGST rate on Support services to agriculture, hunting, forestry, fishing, mining and utilities [Heading 9986]

24 - Heading 9986 [1][(Support services to agriculture, hunting, forestry, fishing, mining and utilities)]

Description of Service (3)	Rate % (4)	Condition (5)
(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, 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. [2][(h)***] (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	-
[3][(ii) [4][Support services to] exploration, mining or drilling of petroleum crude or natural gas or both.	6	-]
[5][(iii) Support services to mining, electricity, gas and water distribution other than (ii) above.	9	-]

[1] Words inserted by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

[2] Omitted by Notification No. 06/2023-Central Tax (Rate) dt. 26-07-2023 wef 27-07-2023. Earlier inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018 as “(h) services by way of fumigation in a warehouse of agricultural produce.”

[3] Inserted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018.

[4] Substituted for words “Service of” by Notification No. 20/2019-Central Tax (Rate) dt 30-09-2019 wef 01-10-2019.

[5] Substituted by Notification No. 01/2018-Central Tax (Rate) dt. 25-01-2018. Earlier inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 as

(ii) Support services to mining, electricity, gas and water distribution.

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on Support services to agriculture, hunting, forestry, fishing, mining and utilities [Heading 9986]