FININ2MIN
GST Service Map Directory
GST Service Sector Map Directory
Forty-seven substantive service classification and notification maps.
Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
SC-01 - Construction services
9954
OpenSC-02 - Wholesale and retail trade services
9961-9962
OpenSC-03 - Accommodation, food and beverage services
9963
OpenSC-04 - Passenger and goods transport services
9964-9965
OpenSC-05 - Rental transport, supporting transport, postal and courier services
9966-9968
OpenSC-06 - Electricity, gas, water and distribution services
9969
OpenSC-07 - Financial and insurance services
9971
OpenSC-08 - Real-estate services
9972
OpenSC-09 - Leasing or rental services without operator
9973
OpenB2-S01 - Research and development services
9981
OpenB2-S02 - Legal and accounting services
9982
OpenB2-S03 - Professional, management, technical, advertising and IT services
9983
OpenB2-S04 - Telecommunications, broadcasting and information supply
9984
OpenB2-S05 - Support, BPO, staffing, tour operator and business-support services
9985
OpenB2-S06 - Agriculture, mining, electricity and utility-support services
9986
OpenB2-S07 - Maintenance, repair and installation services
9987
OpenB2-S08 - Manufacturing and job-work services on goods owned by others
9988
OpenB2-S09 - Other manufacturing, publishing, printing and material-recovery services
9989
OpenB3-S01 - Public administration and community-wide government services
9991
OpenB3-S02 - Education and skill-development services
9992
OpenB3-S03 - Human-health and social-care services
9993
OpenB3-S04 - Sewage, waste and environmental-protection services
9994
OpenB3-S05 - Membership-organisation services
9995
OpenB3-S06 - Recreational, cultural and sporting services
9996
OpenB3-S07 - Personal and miscellaneous services
9997
OpenB3-S08 - Domestic services
9998
OpenB3-S09 - Extraterritorial organisations and diplomatic services
9999
OpenPB-01 - Legal services and arbitral tribunal
Cross-sector
OpenPB-02 - Director services
Cross-sector
OpenPB-03 - Sponsorship after 07/2025
Cross-sector
OpenPB-04 - Commercial-property renting
Cross-sector
OpenPB-05 - Government services to business
Cross-sector
OpenPB-06 - GTA and road freight
Cross-sector
OpenPB-07 - Rental of motor vehicle
Cross-sector
OpenPB-08 - Insurance and recovery agents
Cross-sector
OpenPB-09 - Copyright by author/artist
Cross-sector
OpenPB-10 - ECO passenger transport
Cross-sector
OpenPB-11 - ECO accommodation
Cross-sector
OpenPB-12 - Restaurant through ECO
Cross-sector
OpenPB-13 - Works contract and construction
Cross-sector
OpenPB-14 - Specified premises / hotel restaurant
Cross-sector
OpenPB-15 - Tour operator
Cross-sector
OpenPB-16 - Interest versus financial fees
Cross-sector
OpenPB-17 - Software, OIDAR and intermediary
Cross-sector
OpenPB-18 - Job work and manufacturing service
Cross-sector
OpenPB-19 - Education and healthcare
Cross-sector
OpenPB-20 - Cross-border services
Cross-sector
Open