Support services to agriculture, hunting, forestry and fishing - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 455 Group 99861 Support services to agriculture, hunting, forestry and fishing 456 998611 Support services to crop production 457 998612 Animal husbandry services 458 998613 Support services to hunting 459 998614 Support services to forestry and logging 460 998615 Support services to fishing 461 998619 Other support services to agriculture, hunting, forestry and fishing Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99861 - Support services to agriculture, hunting, forestry, and fishing 998611 - Support services to crop production This service code includes i. 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; ii. post-harvest crop services such as preparation of crops for primary markets, cotton ginning services; iii. Other support services to crop production like tilling of fields preparatory to planting; planting, cultivation and fertilization of crops; spraying, including from the air; iv. pest control for agriculture; trimming of fruit trees and vines; transplanting and thinning of crops; harvesting; v. provision of agricultural machinery with crew and operators; operation of irrigation systems for agricultural purposes; vi. 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: - formation and clearance of agricultural land, cf. 995432 - services provided by agronomists and agricultural economists, cf. 998311 - other pest control services, cf. 998531 - water distribution services through mains (on a fee or contract basis), cf. 998633 998612 - Animal husbandry services This service code includes sheep shearing and care and management of herds of farm animals; artificial insemination of farm animals; grading of eggs; cleaning of agricultural premises (hen houses, piggeries, etc.); accommodation services for pets (kennels); grooming and tattooing services for pets; training of pet animals; Farm animal husbandry services on inputs owned by others like operation of a farm animal production unit on a fee or contract basis This service code does not include: - services provided by agronomists and agricultural economists, cf. 998311 - veterinary services for pets and other animals, cf. 99835 - training of guard dogs cf. 998529 - recreational riding services, cf. 999652 - training of sport and entertainment animals cf. 999662 998613 - Support services to hunting This service code includes services involving operation of a hunting unit on a fee or contract basis; culling of wildlife 998614 - Support services to forestry and logging This service code includes services involving operation of a forestry or logging unit on a fee or contract basis; forest tree nursery services; services related to forestry production, such as transplanting, replanting, thinning, forestry inventories, timber evaluation, fire protection; services related to logging, such as felling, cutting, debarking, transport of logs within the forest This service code does not include: - planting, pruning or thinning of trees and bushes as part of landscaping, cf. 998597 998615 - Support services to fishing This service code includes services involving operation of a fishing unit on a fee or contract basis; operation of an aquaculture unit on a fee or contract basis; other support services related to fishery, fish hatcheries and fish farms 998619 - Other support services related to agriculture, hunting, forestry and fishing This service code includes other support services related to agriculture, hunting, forestry and fishing, n.e.c.