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Heading 9961 - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGSTExtract 5 Heading 9961 Services in wholesale trade. Explanation-This service does not include sale or purchase of goods but includes: Services of commission agents, commodity brokers, and auctioneers and all other traders who negotiate whole sale commercial transactions between buyers and sellers, for a fee or commission Services of electronic whole sale agents and brokers, Services of whole sale auctioning houses. 18 -
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