GST Rate on Wholesale / retail trade services
18%
GST rate
9961
SAC code
Tax split
Intra-state: CGST 9% + SGST 9%Inter-state: IGST 18%
The GST rate on wholesale / retail trade services is 18%, under SAC code 9961. This code also covers: retail, wholesale, trade. Standard rate as of FY 2025-26 — for conditional or notified variations, verify against the latest CBIC notification.
Raise a bill with this rate → use the free GST invoice generator (the CGST/SGST/IGST split is done for you), or search another item in the HSN code finder.
Other items at 18% GST
Bread, biscuits, cakesFood preparations (mixes, pickles, sauces)Perfumes, eau-de-toiletteBeauty / make-up preparationsHair preparations (shampoo, oil)Footwear with leather upper
Frequently asked
What is the GST rate on Wholesale / retail trade services?
The GST rate on wholesale / retail trade services is 18%, classified under SAC code 9961.
What is the SAC code for Wholesale / retail trade services?
The SAC code is 9961, and it is taxed at 18% GST.
How is the 18% GST split into CGST and SGST?
Within a state it is CGST 9% + SGST 9%. For inter-state supply it is a single IGST of 18%.
Stop looking up rates — OnGravy fills them in
OnGravy auto-fills the HSN and GST rate on every invoice line from your item master, and carries it straight into GSTR-1.
Try OnGravy →General information, not tax advice. GST rates change with Council decisions — confirm the current figure before you bill.