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HSN Code 998619: Support Services Overview

The document outlines various service codes related to support services for agriculture, hunting, forestry, fishing, and mining, detailing what is included and excluded in each category. Specific services such as crop production, animal husbandry, and support for oil and gas extraction are described, along with their respective exclusions. It also clarifies that certain business support services and maintenance activities are not covered under these codes.

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0% found this document useful (0 votes)
136 views2 pages

HSN Code 998619: Support Services Overview

The document outlines various service codes related to support services for agriculture, hunting, forestry, fishing, and mining, detailing what is included and excluded in each category. Specific services such as crop production, animal husbandry, and support for oil and gas extraction are described, along with their respective exclusions. It also clarifies that certain business support services and maintenance activities are not covered under these codes.

Uploaded by

sandeep singh
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

licences, trademarks, franchises, etc.

); auctioning services other than in connection


with legal procedures; reading of electric, gas and water meters; data preparation
services; specialized stenotype services such as court reporting; public stenography
services; other business support services not elsewhere classified

This service code does not include:


- maintenance of electricity, gas and water meters, cf. 996911, 996912, 996921
- services related to advertising and sales promotion, cf. 99836
- management services for motion picture rights, cf. 999614
- art facilities operation services, cf. 999623
- management services for artistic rights, cf. 999629
- sports events organization services, cf. 999651

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 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
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(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 involvingoperation 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.

99862 Support services to mining

998621 Support services to oil and gas extraction

This 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

Page 84 of 129

Common questions

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Service code 998612 for animal husbandry focuses on services such as sheep shearing, managing herds, artificial insemination, egg grading, cleaning agricultural premises, and pet services like kennels, grooming, and training. In contrast, veterinary services for pets and other animals, under service code 99835, specifically involve medical care and treatments for animals .

Support services to oil and gas extraction under service code 998621 specifically include derrick erection, repair, and dismantling, well casing, cementing, pumping, plugging, abandoning wells, specialized fire extinguishing, and test drilling and exploration services related to petroleum and gas. This differs from general mining support services which do not include these oil and gas-specific activities .

Non-agricultural activities under Section 9986 for business support services involve auctioning services, reading meters for utilities, data preparation services, stenotype and stenography services, and other support services not elsewhere classified .

The service code 998611 includes services such as improving seed propagation quality through treatments and removing non-seed materials, drying, cleaning, grading and treating seeds for marketing, post-harvest crop services like preparation for primary markets, cotton ginning, tilling, planting, cultivation, fertilization, aerial spraying, pest control, trimming, transplanting, thinning, and harvesting, provision of agricultural machinery with operators, and operation of irrigation systems .

Support services to fishing under service code 998615 include the operation of fishing units and aquaculture units on a fee or contract basis, as well as other services supporting fishery, fish hatcheries, and fish farms .

Service code 998611 excludes formation and clearance of agricultural land, services provided by agronomists and agricultural economists, other pest control services, and water distribution services through mains on a fee or contract basis .

Logging-related services under service code 998614 include felling, cutting, debarking, and transport of logs within the forest. However, activities such as planting, pruning, or thinning of trees and bushes as part of landscaping are explicitly excluded .

Service code 998614 includes operation of a forestry or logging unit, forest tree nursery services, services such as transplanting, replanting, thinning, forestry inventories, timber evaluation, fire protection related to forestry production, and related logging services like felling, cutting, debarking, and transport of logs within forests .

Support services to hunting under service code 998613 involve operating a hunting unit on a fee or contract basis and culling of wildlife, contributing to wildlife management by regulating wildlife populations and maintaining ecological balance .

Service code 998611 is focused on crop production support services which include seed quality improvement, post-harvest crop services, and machinery operation. In contrast, service code 998629 pertains to management services for artistic rights, illustrating a clear focus on intellectual property management in arts, rather than agricultural production .

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