Equity benchmarks opened flat with moderate gains as investors cautiously awaited Goods & Services Tax that is expected to be implemented from July 1.
The 30-share BSE Sensex was up 65.58 points at 31,356.32 and the 50-share NSE Nifty rose 12.25 points to 9,642.25.
TCS, Mahindra & Mahindra, Bharti Airtel, Lupin, Dr Reddy's Labs, Kotak Mahindra Bank and GAIL were early gainers while Tata Steel, Wipro, ITC, Hero Motocorp and HCL Technologies were under pressure.
About two shares advanced for every share falling on the BSE.
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