9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities
Heading 9986 of the SAC classification covers support services to agriculture, hunting, forestry, fishing, mining and utilities. The schedule writes 4 entries against it, ranging from Nil to 18%, with 18% as the residual rate when no specific entry matches.
- Residual rate18%
- Service codes12
- Schedule entries4
Services that support farming, animal husbandry, forestry, fishing, mining and utility distribution. Almost all agricultural support work is exempt, while support to petroleum and mining operations is taxed at the standard rate.
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The rate schedule is written against the heading, so these entries govern every service code under 9986. The entry that applies is the one whose description actually matches the supply.
- Nil applies here
- 1.5%
- 5%
- 7.5%
- 12%
- 18% applies here
- 40%
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| (i) | Support services to agriculture, forestry, fishing and animal husbandry, including cultivation, harvesting, farm labour supply, renting of agro machinery, storage of agricultural produce and agricultural extension services. | Nil | No tax | Not applicable |
| (ii) | Pre-conditioning, pre-cooling, ripening, waxing, retail packing and labelling of fruits and vegetables that do not change their essential characteristics. | Nil | No tax | Not applicable |
| (iii) | Support services to exploration, mining or drilling of petroleum crude or natural gas. | 18% | 9% + 9% | Credit available |
| (iv) Residual | Support services to mining, and to electricity, gas and water distribution, other than the above. | 18% | 9% + 9% | Credit available |
More than one entry can apply here. The one that governs is the entry whose description actually matches the supply; where none does, the residual entry sets the rate.
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exempt supplies under 9986
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Services relating to cultivation of plants and rearing of all life forms of animals, except horses, for food, fibre, fuel, raw material or other similar products, including agricultural operations, supply of farm labour, processes that do not alter the essential characteristics of agricultural produce, renting of agro machinery, loading and unloading, and services by an Agricultural Produce Marketing Committee. Notification 12/2017-CT(R), entry 54
- Services by way of artificial insemination of livestock, other than horses. Notification 12/2017-CT(R), entry 54
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
12 service codes under 9986
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9986 1Support services to agriculture, hunting, forestry and fishing6
9986 2Support services to mining2
9986 3Support services to electricity, gas and water distribution4
Where SAC 9986 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
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SAC 9986 questions
What does SAC heading 9986 cover?
Heading 9986 of the SAC classification covers support services to agriculture, hunting, forestry, fishing, mining and utilities. The schedule writes 4 entries against it, ranging from Nil to 18%, with 18% as the residual rate when no specific entry matches.
What is the GST rate for heading 9986?
It depends on which entry of the schedule matches the supply. Heading 9986 carries 4 entries at rates from Nil to 18%. Where no entry specifically matches, the residual entry applies and the rate is 18%. Several concessional entries are conditional on not taking input tax credit, so read the credit column before choosing.
Are any services under heading 9986 exempt from GST?
Yes. 2 exempt entries touch this heading, including services relating to cultivation of plants and rearing of all life forms of animals, except horses, for food, fibre, fuel, raw material or other similar products, including agricultural. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9986?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9986 do I report?
Report all 4 digits of 9986 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
