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of <h1>GST Heading 9962: 18% Tax on Retail Trade Services, Excluding Sale or Purchase of Goods</h1> Heading 9962 refers to services related to retail trade under the Goods and Services Tax (GST) framework. It specifies that these services, which are taxed at a rate of 18% under CGST, UTGST, SGST, or IGST, do not include the sale or purchase of goods.
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