Finance Ministry notifies Harmonized Master List of Infrastructure Sub-sectors [Read Notification]
The latest notification reflects the changes made to the earlier list dated 11 October 2022
Finance Ministry -Harmonized Master List - Infrastructure - Sub-sectors - Taxscan
Finance Ministry -Harmonized Master List - Infrastructure - Sub-sectors - Taxscan
The Ministry of Finance, Department of Economic Affairs, has notified an updated Harmonized Master List of Infrastructure Sub-sectors. The list contains various inclusions regarded as ‘Infrastructure’ facilities which form the backbone of our economy.
The infrastructure sectors span transport, energy, water, sanitation, communication, social and commercial services. The main sectors have further been classified into sub-sectors, providing uniformity in their recognition, financing methods and identification under applicable policy.
The latest notification dated 19 September, 2025 reflects the changes made to the earlier list dated 11 October 2022, specifically by adding “Large Ships” under the Transport and Logistics category.
The updated Harmonized Master List of Infrastructure Sub-sectors is as follows:
Transport and Logistics
- Roads and bridges
- Ports
- Shipyards
- Large Ships
- Inland Waterways
- Airport
- Railway track including electrical & signalling system, tunnels, viaducts, bridges
- Railway rolling stock along with workshop and associated maintenance facilities
- Railway terminal infrastructure including stations and adjoining commercial infrastructure
- Urban Public Transport (except rolling stock in case of urban road transport)Logistics Infrastructure
- Bulk Material Transportation Pipelines
Energy
- Electricity Generation
- Electricity Transmission
- Electricity Distribution
- Oil/Gas/Liquefied Natural Gas (LNG) storage facility
- Energy Storage Systems (ESS)
Water and Sanitation
- Solid Waste Management
- Water treatment plants
- Sewage collection, treatment and disposal system
- Irrigation (dams, channels, embankments, etc.)
- Storm Water Drainage System
Communication
- Telecommunication (fixed network)
- Telecommunication towers
- Telecommunication & Telecom Services
- Data Centres
Social and Commercial Infrastructure
- Education Institutions (capital stock)
- Sports Infrastructure
- Hospitals (capital stock)
- Tourism infrastructure viz. (i) three-star or higher category classified hotels located outside cities with population of more than 1 million, (ii) rope ways and cable cars
- Common infrastructure for Industrial Parks and other parks with industrial activity such as food parks, textile parks, Special Economic Zones, tourism facilities and agriculture markets
- Post-harvest storage infrastructure for agriculture and horticultural produce including cold storage
- Terminal markets
- Soil-testing laboratories
- Cold Chain
- Affordable Housing
- Affordable Rental Housing Complex
- Exhibition-cum-Convention Centre
The latest notification issued by the Finance Ministry also contains detailed footnotes and addendums that clarify the definitions and thresholds for certain sub-sectors, such as shipyards, logistics infrastructure, affordable housing and data centres.
The clarifications provide detailed scope into the actual classification of the listed sub-sectors. The list is updated periodically to ensure that infrastructure classification remains aligned with evolving economic priorities and policies and is also indicative of the direction of investment frameworks.
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