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CGST rate on Distributive Trade Services [Heading 9961, 9962]

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Last Updated: 01-07-2027

4. - Section 6 – Distributive Trade Services; Accommodation, Food and Beverage Service; Transport Services; Gas and Electricity Distribution Services

 

5. - Heading 9961

Description of Service (3)

Rate % (4)

Condition (5)

Services in wholesale trade.

Explanation-This service does not include sale or purchase of goods but includes:

–Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission’

–Services of electronic whole sale agents and brokers,

–Services of wholesale auctioning houses.

9

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6. - Heading 9962

Description of Service (3)

Rate % (4)

Condition (5)

Services in retail trade.

Explanation-This service does not include sale or purchase of goods.

9

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