Market research classification under GST clarifies service codes, scope of market research and polling, and explicit exclusion of public relations. Classification places market research and public opinion polling services in service group 99837 with tariff codes 998371 for market research (covering market, competition and consumer behaviour analysis using statistical and econometric methods and surveys) and 998372 for public opinion polling (investigative services to gather public views). The notes state the classification follows the Modified UN CPC and expressly exclude public relations services from these codes.
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Provisions expressly mentioned in the judgment/order text.
Market research classification under GST clarifies service codes, scope of market research and polling, and explicit exclusion of public relations.
Classification places market research and public opinion polling services in service group 99837 with tariff codes 998371 for market research (covering market, competition and consumer behaviour analysis using statistical and econometric methods and surveys) and 998372 for public opinion polling (investigative services to gather public views). The notes state the classification follows the Modified UN CPC and expressly exclude public relations services from these codes.
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