List of GST Sectoral Groups

The Goods and Services Tax (GST) Council in its meeting approved the constitution of eighteen sectoral groups to ensure smooth roll-out of GST.

The Council has received reports from sixteen out of the eighteen sectoral groups. The GST Law Committee comprising of officers of the Central and State Governments have drafted guidance notes based on these reports for some of the sectors.

The eighteen sectoral groups are as follows –

i. Banking, Financial and Insurance Sector
ii. Telecommunication
iii. Exports including EOUs and SEZs
iv. IT/ITES
v. Transport and Logistics
vi. Textiles and Footwear
vii. MSMEs, including job work
viii. Oil and Gas (upstream and downstream)
ix. Gems and Jewellery
x. Services received and provided by the Government
xi. Food Processing Sector
xii. E-commerce
xiii. Big infrastructure (Airports & Sea ports including Maintenance, Repair and Overhaul, Power Sector, Housing, Construction and Highways)
xiv. Travel and tourism
xv. Handicrafts (Exports)
xvi. Media and Entertainment
xvii. Drugs and pharmaceuticals
xviii. Mining