HSN Code | Description of Service | GST Rate |
---|---|---|
9986 |
Support services to agriculture, hunting, forestry, fishing, mining and utilities | |
99861 |
Support services to agriculture, hunting, forestry, and fishing |
|
998611 |
Support services to crop productionThis 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 servicesThis 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 huntingThis service code includes services involvingoperation of a hunting unit on a fee or contract basis; culling of wildlife |
|
998614 |
Support services to forestry and loggingThis 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 fishingThis 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 fishingThis service code includes other support services related to agriculture, hunting, forestry and fishing, n.e.c. |
|
99862 |
Support services to mining |
|
998621 |
Support services to oil and gas extractionThis service code includes derrick erection, repair and dismantling services; well casing, cementing, pumping, plugging and abandoning of wells; test drilling and exploration services in connection with petroleum and gas extraction; specialized fire extinguishing services; operation of oil or gas extraction unit on a fee or contract basis This service code does not include: - geological, geophysical and related prospecting and consulting services, cf. 998341 |
|
998622 |
Support services to other mining n.e.c.This service code includes draining and pumping of mines; overburden removal and other development and preparation services of mineral properties and sites, including tunneling, except for oil and gas extraction; test drilling services in connection with mining operations, except for oil and gas extraction; operation of other mining units on a fee or contract basis This service code does not include: - mineral exploration and evaluation services, cf. 998343 - geophysical services, cf. 998341 |
|
99863 |
Support and operation services to electricity, gas and water distribution |
|
998631 |
Support services to electricity transmission and distributionThis service code includes support services to electricity transmission and distribution services. |
|
998632 |
Support services to gas distributionThis service code includes support services to gas distribution services |
|
998633 |
Support services to water distribution servicesThis service code includes support services to water distribution services and does not include: - transport of water by trucks (without distribution), cf. 996511 - operation of irrigation systems for agricultural purposes, cf. 998611 |
|
998634 |
Support services to distribution services of steam, hot water and air-conditioning supplyThis service code includes support services to distribution services of steam, hot water and air-conditioning supply through mains. |
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).