【India】Income Tax Business Code: Income Tax Nature of Business Code List for AY 2024-25

Editor’s Note

This article examines key sectors within the manufacturing and recycling industries, focusing on plastics, rubber, and waste management. It highlights the interconnected supply chain from primary production to recycling and wholesale activities.

MANUFACTURING


Manufacture of plastics in primary forms and of synthetic rubber
Manufacture of plastic products

Recycling of metal waste and scrap
Recycling of non-metal waste and scrap

Wholesale of waste, scrap & materials for recycling
Packaging activities

Plastic HSN Code

Income Tax Business Code: Income Tax Nature of Business Code List for FY 2024-25

By Ektha Surana | Updated on: Dec 9th, 2025 | 30 min read
Here are the updated business codes applicable for FY 2024-25.

None
None
Sector Sub-Sector Code
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Growing and manufacturing of tea 1001
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Growing and manufacturing of coffee 1002
AGRICULTURE, ANIMAL HUSBANDRY & FORESTRY Growing and manufacturing of rubber 1003
MANUFACTURING Production, processing and preservation of meat and meat products 4001
MANUFACTURING Production, processing and preservation of fish and fish products 4002
MANUFACTURING Manufacture of vegetable oil, animal oil and fats 4003
MANUFACTURING Manufacture of plastics in primary forms and of synthetic rubber
MANUFACTURING Manufacture of plastic products
Recycling of metal waste and scrap
Recycling of non-metal waste and scrap
Wholesale of waste, scrap & materials for recycling
Packaging activities

(Note: The table above is a condensed representation. The full list contains numerous entries across multiple sectors including Manufacturing, Wholesale & Retail Trade, etc., with specific codes for each sub-sector.)

None
Full article: View original |
⏰ Published on: December 09, 2025