BP Codes · Category Wholesale & Retail Trade
Income-tax business / profession codes under category Wholesale & Retail Trade, sourced from the CBDT BP master. Browse the list below or open the category in the live BP finder to filter.
Showing 29 of 29 codes
| BP Code | Description | Action |
|---|---|---|
| 09001 | Wholesale and retail sale of motor vehicles | |
| 09002 | Repair and maintenance of motor vehicles | |
| 09003 | Sale of motor parts and accessories – wholesale and retail | |
| 09004 | Retail sale of automotive fuel | |
| 09005 | General commission agents, commodity brokers and auctioneers | |
| 09006 | Wholesale of agricultural raw material | |
| 09007 | Wholesale of food & beverages and tobacco | |
| 09008 | Wholesale of household goods | |
| 09009 | Wholesale of metals and metal ores | |
| 09010 | Wholesale of household goods | |
| 09011 | Wholesale of construction material | |
| 09012 | Wholesale of hardware and sanitary fittings | |
| 09013 | Wholesale of cotton and jute | |
| 09014 | Wholesale of raw wool and raw silk | |
| 09015 | Wholesale of other textile fibres | |
| 09016 | Wholesale of industrial chemicals | |
| 09017 | Wholesale of fertilizers and pesticides | |
| 09018 | Wholesale of electronic parts & equipment | |
| 09019 | Wholesale of other machinery, equipment and supplies | |
| 09020 | Wholesale of waste, scrap & materials for recycling | |
| 09021 | Retail sale of food, beverages and tobacco in specialised stores | |
| 09022 | Retail sale of other goods in specialised stores | |
| 09023 | Retail sale in non-specialised stores | |
| 09024 | Retail sale of textiles, apparel, footwear, leather goods | |
| 09025 | Retail sale of other household appliances | |
| 09026 | Retail sale of hardware, paint and glass | |
| 09027 | Wholesale of other products n.e.c. | |
| 09028 | Retail sale of other products n.e.c. | |
| 09029 | Commission Agents — intermediaries facilitating transactions in goods/services |
BP code Wholesale & Retail Trade is the CBDT category for "Wholesale & Retail Trade" under the nature-of-business classification used in ITR-3 / ITR-4. Every business or professional under this category must declare the matching 5-digit code on the ITR schedule.
29 codes fall under category Wholesale & Retail Trade per the latest CBDT BP master. The full list is available at the FinTax24 BP Code Finder.
BP codes go in Schedule BP of ITR-3 / ITR-4 (Nature of Business) plus Schedule ITR-1 in case of presumptive taxation under Section 44AD.
Yes. Most businesses operate in 2-3 categories. Each gets a row in Schedule BP with code, description and relative revenue %.
Data source: CBDT BP master (incometax.gov.in). Last reviewed: 2026-09-05.
