09028 Business Code in Income Tax: Retail Sale n.e.c.

The code 09028 stands for “Retail sale of other products n.e.c.” It sits in the trade group. It tells the tax office what you sell. This guide shows who should pick it. It also shows what to pick.

What is business code 09028?

The ITR master list holds 269 codes. Each names a type of trade. The code 09028 covers retail sale of goods that no other code covers. The short form “n.e.c.” means no other code names this trade.

The first two digits set the group. 09 means wholesale and retail trade. It is the largest group. It holds 29 codes. The last three digits narrow the trade.

So 09028 sits at the end of the trade group. It is the retail twin of 09027. That code covers wholesale of other products n.e.c.

Which trades often use code 09028?

Most sellers pick this code when they sell goods by hand and no other code fits. Common cases are:

• Shops that sell goods no other code names.
• Traders who sell a mix of items from one counter.
• Small shops that sell goods outside their main trade.
• Online sellers with no code of their own.

Check the code table in your ITR tool for the AY you are filing. The tax office changes some codes.

Where to enter code 09028 in your ITR

• Open the trade table in your ITR.
• Enter 09028 in the “Nature of business or profession code” column.
• Add a short note on the goods you sell in the next column.
• If you run more than one trade, give each one its own row and code.

Find your exact code

Use our free Income Tax Business & Profession Code Finder to look up 09028 and the other trade codes. You can also browse by a word for your trade.

Near ITR codes

If 09028 does not match your trade, these near codes come up often:

• 09027 — Wholesale of other products n.e.c.
• 09024 — Retail sale of textiles, apparel, footwear, leather goods.
• 09023 — Retail sale in non-specialised stores.
• 09022 — Retail sale of other goods in specialised stores.
• 09005 — General commission agents, commodity brokers and auctioneers.
• 06002 — Building of complete constructions or parts - civil contractors.

Frequently Asked Questions

Is 09028 still valid for the current AY?

The master list changes often. Before you file, check 09028 in the code table in your ITR tool. If it has a new number, use the new number.

Will a wrong code cause my return to fail?

A wrong code alone does not void the return. But it can slow down the work. It can also bring a notice under section 143(1). Spend two minutes. Check the code.

Should experts use 09-series codes?

No. The 09 group is for trade, not for expert work. Experts use the 16 group. That group holds codes for legal work, accounts, tax advice, and other such work. Pick the code that fits your main trade.

Where can I download the full ITR code list?

The tax office posts the master list with the ITR tool or Excel for each AY. It sits on incometax.gov.in. You can also use our free tool above for instant lookup.