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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

Open

SC-02 - Wholesale and retail trade services

9961-9962

Open

SC-03 - Accommodation, food and beverage services

9963

Open

SC-04 - Passenger and goods transport services

9964-9965

Open

SC-05 - Rental transport, supporting transport, postal and courier services

9966-9968

Open

SC-06 - Electricity, gas, water and distribution services

9969

Open

SC-07 - Financial and insurance services

9971

Open

SC-08 - Real-estate services

9972

Open

SC-09 - Leasing or rental services without operator

9973

Open

B2-S01 - Research and development services

9981

Open

B2-S02 - Legal and accounting services

9982

Open

B2-S03 - Professional, management, technical, advertising and IT services

9983

Open

B2-S04 - Telecommunications, broadcasting and information supply

9984

Open

B2-S05 - Support, BPO, staffing, tour operator and business-support services

9985

Open

B2-S06 - Agriculture, mining, electricity and utility-support services

9986

Open

B2-S07 - Maintenance, repair and installation services

9987

Open

B2-S08 - Manufacturing and job-work services on goods owned by others

9988

Open

B2-S09 - Other manufacturing, publishing, printing and material-recovery services

9989

Open

B3-S01 - Public administration and community-wide government services

9991

Open

B3-S02 - Education and skill-development services

9992

Open

B3-S03 - Human-health and social-care services

9993

Open

B3-S04 - Sewage, waste and environmental-protection services

9994

Open

B3-S05 - Membership-organisation services

9995

Open

B3-S06 - Recreational, cultural and sporting services

9996

Open

B3-S07 - Personal and miscellaneous services

9997

Open

B3-S08 - Domestic services

9998

Open

B3-S09 - Extraterritorial organisations and diplomatic services

9999

Open

PB-01 - Legal services and arbitral tribunal

Cross-sector

Open

PB-02 - Director services

Cross-sector

Open

PB-03 - Sponsorship after 07/2025

Cross-sector

Open

PB-04 - Commercial-property renting

Cross-sector

Open

PB-05 - Government services to business

Cross-sector

Open

PB-06 - GTA and road freight

Cross-sector

Open

PB-07 - Rental of motor vehicle

Cross-sector

Open

PB-08 - Insurance and recovery agents

Cross-sector

Open

PB-09 - Copyright by author/artist

Cross-sector

Open

PB-10 - ECO passenger transport

Cross-sector

Open

PB-11 - ECO accommodation

Cross-sector

Open

PB-12 - Restaurant through ECO

Cross-sector

Open

PB-13 - Works contract and construction

Cross-sector

Open

PB-14 - Specified premises / hotel restaurant

Cross-sector

Open

PB-15 - Tour operator

Cross-sector

Open

PB-16 - Interest versus financial fees

Cross-sector

Open

PB-17 - Software, OIDAR and intermediary

Cross-sector

Open

PB-18 - Job work and manufacturing service

Cross-sector

Open

PB-19 - Education and healthcare

Cross-sector

Open

PB-20 - Cross-border services

Cross-sector

Open