Heading 9961 - Services In Wholesale Trade, GST Tax Rate and SAC

Below list provides Services Accounting Code (SAC) and products. You can check GST tax applicable on your services. To check 6 digit SAC codes please browse at end of this page. You can check 6 digit code along with details of service.

SAC Description Percentage

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 whole sale auctioning houses.



CGST - 9%
SGST - 9%
IGST - 18%

Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.

CGST - Nil%
SGST - Nil%
IGST - Nil%

Services under Heading 9961 - Services In Wholesale Trade with 6 digit code