GST Tip – 270

Services falling under HSN / SAC Code 996111 are given in Notification No. 11/2017-Central Tax (Rate), serial no 5 and they are services in wholesale trade includes, Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate wholesale commercial transactions between buyers and sellers, for a fee or commission’, Services of electronic wholesale agents and brokers and Services of wholesale auctioning houses.