Heading 9962 - Services In Retail 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 retail trade.
Explanation- This service does not include sale or purchase of goods.



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 9962 - Services In Retail Trade with 6 digit code