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of <h1>GST Rates for Wholesale Trade Services Under Heading 9961: 5% and 18% for Commission Agents, Brokers, Auctioneers</h1> Heading 9961 outlines the tax rates under GST for services related to wholesale trade. This category excludes the sale or purchase of goods but includes services provided by commission agents, commodity brokers, auctioneers, and other traders who facilitate wholesale commercial transactions between buyers and sellers for a fee or commission. It also covers services offered by electronic wholesale agents, brokers, and wholesale auctioning houses. The applicable GST rates for these services are specified as 5% and 18%.
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