Agriculture & Farm Services SAC Codes & GST Rate
Agricultural extension, crop cultivation support, harvesting, irrigation, and farm produce transportation.
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Agriculture & Farm Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 998610 | Services incidental to crop growing | 0% (mostly exempted) |
| 998620 | Animal husbandry support services | 0% (mostly exempted) |
| 998630 | Hunting, trapping & fishing support | 0% (mostly exempted) |
| 998640 | Agricultural output support services | 0% (mostly exempted) |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Agriculture & Farm Services
A Haryana custom hiring centre invoices a farmer ₹10,000 for harvester machine rental for wheat harvest (SAC 998610). Agricultural machinery rental for farming is GST-exempt. Invoice: ₹10,000 (NIL GST).
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 998610
- Enter the service description matching your work
- Select GST rate: 0% (mostly exempted)
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Agriculture & Farm Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 0% (mostly exempted) split equally |
| Inter-state supply (different states) | IGST | 0% (mostly exempted) (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Are agricultural services exempt from GST?
Most agricultural services are fully exempt from GST — including cultivation, harvesting, pest control for crops, supply of farm labour, post-harvest storage in cold chains, and transportation of agricultural produce by GTA. No GST is charged on these services.
Is sale of agricultural produce subject to GST?
Fresh and unprocessed agricultural produce (rice, wheat, vegetables, fruits) sold in natural form are exempt from GST. Processed or packaged food items attract GST at 0% to 18% depending on the product and whether it is branded.
Do agricultural consultants need to pay GST?
Advisory and consultancy services for agriculture (agronomists, soil scientists) may attract 18% GST if provided for commercial purposes. Basic agricultural extension services by government agencies are exempt.
What GST applies to pesticide and fertiliser sales?
Fertilisers attract 5% GST. Pesticides and insecticides (HSN 3808) attract 18% GST. Seeds for sowing are exempt from GST. Tractors and agricultural machinery attract 12% GST.
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SAC code 998610 pre-filled. GST at 0% (mostly exempted) calculated automatically.
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