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SAC CODE - 998611 : Support services to crop production

GST RATE ON SAC CODE - 998611 IS NIL


Services Accounting Codes (SAC Codes) 998611 is used for the Support services to crop production under Goods and Service Tax classification. SAC (Services Accounting Code) are used for the identification of the service. This service comes under heading Support services to agriculture, hunting, forestry, fishing, mining and utilities..

How Services Accounting Codes (SAC Codes) 998611 - is Derived?

A uniform format is followed to generate the Service Accounting Code.

The first two digits are 99 always for services.

The next two digits 86 represent the major nature of service, Support services to agriculture, hunting, forestry, fishing, mining and utilities. in this case.

The next two digits 11 represent the detailed nature of service, Support services to crop production in this case.

Explanation Of SAC CODE - 998611

This service code includes
  1. services to improve the propagation quality of the seed, including treatment of genetically modified seeds; removal of non-seed materials, undersized, mechanically or insect-damaged and immature seeds; removal of seed moisture to a safe level for seed storage; drying, cleaning, grading and treating of seeds to be marketed;
  2. post-harvest crop services such as preparation of crops for primary markets, cotton ginning services;
  3. Other support services to crop production like tilling of fields preparatory to planting; planting, cultivation and fertilization of crops; spraying, including from the air;
  4. pest control for agriculture; trimming of fruit trees and vines; transplanting and thinning of crops; harvesting;
  5. provision of agricultural machinery with crew and operators; operation of irrigation systems for agricultural purposes;
  6. other services necessary for agricultural production; Crop production services on inputs owned by others like operation of a crop production unit on a fee or contract basis
This service code does not include:
  1. formation and clearance of agricultural land :- 995432
  2. services provided by agronomists and agricultural economists :- 998311
  3. other pest control services :- 998531
  4. water distribution services through mains (on a fee or contract basis) :- 998633