KSITIGARBHA SUTRA

This sub-class includes wholesale of a variety of goods without dominant product(s), i.e., where firm wholesale products covering at least 5 SSIC classes and no single product contributes more than 50% of the firm's value added. If there is a particular trade specialisation or one main product type that contributes most to the firm's value-added (which can be proxied by profit, else revenue), then the firm should be classified under the corresponding SSIC code based on this main product type: e.g., - wholesale of agricultural raw materials and live animals - wholesale of machinery, equipment and supplies When there are multiple products that contribute similarly to the firm's value-added, the top-down approach applies (Refer to SSIC report for more details on the top-down approach).