GST on commission and brokerage, 26 October 2026: 18%. GST is paid by the supplier (forward charge); no reverse-charge entry applies today. The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.
Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.
GST rate today
Entries in force on 26 October 2026:
- 18% — If you earn a fee or commission as a wholesale commission agent, broker or auctioneer arranging deals between buyers and sellers, GST is 18%. (11/2017-CT(R), entry 5, from 1 July 2017)
- 18% — Retail trade services have GST at 18%. This does not cover the sale or purchase of goods itself. (11/2017-CT(R), entry 6, from 1 July 2017)
No GST (exemptions in force)
- Nil — No GST on the commission or margin ration shops (fair price shops) get from the government for selling PDS grains, kerosene, sugar and oil. (47/2017-CT(R), entry 11A, from 15 November 2017)
Who pays the GST (reverse charge)
No reverse-charge entry covers this service today, so the supplier charges GST on the invoice (forward charge).
Period by period since 1 July 2017
Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.
1 July 2017 – 21 August 2017
- 18% — If you earn a fee or commission as a wholesale commission agent, broker or auctioneer arranging deals between buyers and sellers, GST is 18%. (11/2017-CT(R), entry 5, from 1 July 2017)
- 18% — Retail trade services have GST at 18%. This does not cover the sale or purchase of goods itself. (11/2017-CT(R), entry 6, from 1 July 2017)
22 August 2017 – 14 November 2017
- 18% — If you earn a fee or commission as a wholesale commission agent, broker or auctioneer arranging deals between buyers and sellers, GST is 18%. (11/2017-CT(R), entry 5, from 1 July 2017)
- 18% — Retail trade services have GST at 18%. This does not cover the sale or purchase of goods itself. (11/2017-CT(R), entry 6, from 1 July 2017)
- Nil — When a ration (fair price) shop sells wheat, rice or coarse grains under PDS for the central government for a commission or margin, there is no GST. (21/2017-CT(R), entry 11A, from 22 August 2017)
- Nil — When a ration (fair price) shop sells kerosene, sugar, edible oil and similar items under PDS for a state government for a commission or margin, there is no GST. (21/2017-CT(R), entry 11B, from 22 August 2017)
15 November 2017 – in force
- 18% — If you earn a fee or commission as a wholesale commission agent, broker or auctioneer arranging deals between buyers and sellers, GST is 18%. (11/2017-CT(R), entry 5, from 1 July 2017)
- 18% — Retail trade services have GST at 18%. This does not cover the sale or purchase of goods itself. (11/2017-CT(R), entry 6, from 1 July 2017)
- Nil — No GST on the commission or margin ration shops (fair price shops) get from the government for selling PDS grains, kerosene, sugar and oil. (47/2017-CT(R), entry 11A, from 15 November 2017)
SAC codes under 9961, 9962
996111Services provided for a fee or commission or on contract basis on wholesale trade996211Services provided for a fee or commission or on contract basis on retail trade
Full rate history
| From | To | GST | What it covers | Notification |
|---|---|---|---|---|
| 1 July 2017 | in force | 18% | If you earn a fee or commission as a wholesale commission agent, broker or auctioneer arranging deals between buyers and sellers, GST is 18%. | 11/2017-CT(R), entry 5 |
| 1 July 2017 | in force | 18% | Retail trade services have GST at 18%. This does not cover the sale or purchase of goods itself. | 11/2017-CT(R), entry 6 |
| 22 August 2017 | 14 November 2017 | Nil | When a ration (fair price) shop sells wheat, rice or coarse grains under PDS for the central government for a commission or margin, there is no GST. | 21/2017-CT(R), entry 11A |
| 22 August 2017 | 14 November 2017 | Nil | When a ration (fair price) shop sells kerosene, sugar, edible oil and similar items under PDS for a state government for a commission or margin, there is no GST. | 21/2017-CT(R), entry 11B |
| 22 August 2017 | 14 November 2017 | Nil | When a ration (fair price) shop sells wheat, rice or coarse grains under PDS for the central government for a commission or margin, there is no GST. | 21/2017-CT(R), entry 11A |
| 22 August 2017 | 14 November 2017 | Nil | When a ration (fair price) shop sells kerosene, sugar, edible oil and similar items under PDS for a state government for a commission or margin, there is no GST. | 21/2017-CT(R), entry 11B |
| 15 November 2017 | in force | Nil | No GST on the commission or margin ration shops (fair price shops) get from the government for selling PDS grains, kerosene, sugar and oil. | 47/2017-CT(R), entry 11A |
| 15 November 2017 | in force | Nil | No GST on the commission or margin ration shops (fair price shops) get from the government for selling PDS grains, kerosene, sugar and oil. | 47/2017-CT(R), entry 11A |
Check a code or a date
- Codes under this service and today's rate per code: SAC code page.
- Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
- How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.
GST on other services
- All services
- Transport charges (goods transport, GTA, freight)
- Cab, taxi and passenger transport
- Rent (rental charges for house, shop, office, land)
- Vehicle hire and rental (with driver)
- Security services (security guards)
- Manpower supply and labour charges
- Legal charges (advocate and lawyer fees)
- Consultancy and professional fees
- Courier charges
- Hotel room charges
- Restaurant bills, food and catering
- Construction and works contract
- Repair and maintenance charges
- Job work charges
- Insurance premium
- Bank charges and loan processing fees
- Advertising charges
- Event management, pandal and shamiana
From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.
