9962 Services in retail trade
Heading 9962 of the SAC classification covers services in retail trade. Services under it are taxed at 18%.
- Residual rate18%
- Service codes1
- Schedule entries1
Commission and service work in retail trade. As with wholesale trade, this covers the service element of a retail sale, not the sale of the goods.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9962
The rate schedule is written against the heading, so these entries govern every service code under 9962. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5%
- 7.5%
- 12%
- 18% applies here
- 40%
Within a state: 9% CGST + 9% SGST or UTGST
Between states: 18% IGST
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| Heading Residual | Services in retail trade, other than the sale or purchase of the goods themselves. The sale of goods through a retail outlet is a supply of goods and takes the HSN code and rate of those goods. | 18% | 9% + 9% | Credit available |
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
1 service codes under 9962
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9962 1Services in retail trade1
Where SAC 9962 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
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- Reverse charge and input tax credit position explained for your case
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Guides and resources
The invoicing and return rules that decide how this code is actually used.
SAC 9962 questions
What does SAC heading 9962 cover?
Heading 9962 of the SAC classification covers services in retail trade. Services under it are taxed at 18%.
What is the GST rate for heading 9962?
Services under heading 9962 are taxed at 18%. GST rates change through Council notifications, so verify the current rate on the CBIC portal before invoicing or filing.
Are any services under heading 9962 exempt from GST?
No exempt entry is listed against this heading in the exemption notification. That does not rule out a general exemption reaching a particular supply, so check the notification if you think one applies.
Does reverse charge apply to services under heading 9962?
No reverse charge entry is notified against this heading, so the supplier charges GST on the invoice in the normal way. Import of services is a separate rule that can apply to any heading.
How many digits of SAC 9962 do I report?
Report all 4 digits of 9962 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
