Heading 9961
Services – Rates of Tax
GST
5
Heading 9961
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.
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