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SAC group 9986 covers Support services to agriculture, hunting, forestry, fishing, mining and utilities: 13 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
998611 | Support services to crop production | Nil |
998612 | Animal husbandry services | Nil |
998613 | Support services to hunting | 18% |
998614 | Support services to forestry and logging | Nil |
998615 | Support services to fishing | Nil |
998619 | Other support services to agriculture, hunting, forestry and fishing | Nil |
998621 | Support services to oil and gas extraction | 18% |
998622 | Support services to other mining nowhere else classified | 18% |
998631 | Support services to electricity transmission and distribution | Nil or 18% |
998632 | Support services to gas distribution | 18% |
998633 | Support services to water distribution | 18% |
998634 | Support services to Distribution services of steam, hot water and air-conditioning supply | 18% |
998635 | Other support services to electricity , gas and water distribution | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
