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        Services in retail trade

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        Services in retail trade classification under SAC Heading clarifies GST applicability and related schedule compliance obligations for providers. Classification of services in retail trade is specified under the Service Accounting Code framework: a designated SAC heading identifies retail trade services and serves as the operative basis for determining GST applicability and schedule compliance obligations for service providers.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Services in retail trade classification under SAC Heading clarifies GST applicability and related schedule compliance obligations for providers.

                                Classification of services in retail trade is specified under the Service Accounting Code framework: a designated SAC heading identifies retail trade services and serves as the operative basis for determining GST applicability and schedule compliance obligations for service providers.


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