← HSN and SAC codes for common items · Search any code on the HSN code finder.
Commission agent services (Broker) is classified under SAC headings 9961, 9962. It is also called arhatiya. GST on Commission agent services (Broker) as on 26 October 2026: 18%. All entries under the heading: Nil or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Commission agent services (Broker)?
GST on Commission agent services (Broker) as on 26 October 2026: Nil or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 9961 | 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 |
| 18% | 18% | 9962 | Retail trade services have GST at 18%. This does not cover the sale or purchase of goods itself. | 11/2017-CT(R), entry 6 |
| Nil | Nil | 9961 | 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 |
The GST rate on Commission agent services (Broker) is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
Detailed guide: GST on Commission agent services (Broker) — today's rate, who pays (reverse charge) and every change since July 2017.
9961 Services in wholesale trade
| Code | Description (as in the tariff) |
|---|---|
996111 | Services provided for a fee or commission or on contract basis on wholesale trade |
9962 Services in retail trade
| Code | Description (as in the tariff) |
|---|---|
996211 | Services provided for a fee or commission or on contract basis on retail trade |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Telecom and internet services
9984 - Warehousing and storage (Godown)
9967 - Tour operator and travel agent services
9985 - Renting of vehicles
9966 - Laundry and dry cleaning
9997 - Architectural services
9983
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
