Consult an Expert

Business Setup

Prefer to talk to a business advisor first?

Book a call back

Tax & Compliance

Prefer to talk to a business advisor first?

Book a call back

Trademark & IP

Prefer to talk to a business advisor first?

Book a call back

Documentation

Prefer to talk to a business advisor first?

Book a call back

Others

Prefer to talk to a business advisor first?

Book a call back

Consult an Expert

Business Setup

Tax & Compliance

Trademark & IP

Documentation

Others

Consult an Expert

Talk to a Lawyer

Talk to a Chartered Accountant

Talk to a Company Secretary

Talk to a IP/Trademark Lawyer

Business Setup

Company Registration

Private Limited Company

Limited Liability Partnership

Startup India Registration

International Business Setup

US Incorporation

Singapore Incorporation

UK Incorporation

Netherlands Incorporation

Hong Kong Company Incorporation

Dubai Company Incorporation

Company Name Search

Change Company Name

Business Name GeneratorNew

Licenses & Registrations

Digital Signature Certificate

IEC [Import/Export Code]

Apeda RCMC

Spice Board Registration

FIEO Registration

Legal Metrology

Hallmark Registration

BIS Registration

Liquor License

CLRA Registration & Licensing

AD Code Registration

IRDAI Registration

Drug & Cosmetic License

Customs Clearance

Web Development

Web/E-Commerce Website Development

Tax & Compliance

GST and Other Indirect Tax

GST Registration

GST Filing

HSN Code Finder

GST Cancellation and Revocation

GST Cancellation

Changes in Pvt Ltd Company

Add a Director

Remove a Director

Increase Authorized Capital

Close the Pvt Ltd Company

Strike off Company

Change Objective/Activity

Change Address

Changes In Limited Liability Partnership

Add Designated Partner

Changes to LLP Agreement

Close the LLP

Mandatory Annual Filings

Annual Compliance Services

LLP Annual Filings

Secretarial Audit

Labour Compliance

Provident Fund (PF) Registration

ESI Registration

Professional Tax Registration

Shops and Establishments License

Employee Stock Option Plan [ESOP]

POSH Compliance

Labor Law Advisor

Accounting & Tax

Accounting and Book-keeping

TDS Return Filing

Individual Income Tax Filing

Proprietorship Tax Return Filing

ITR for LLP

Corporate Tax

Income Tax Assessment

Income Tax Notice

Virtual CFO

Convert Your Business

Proprietorship to Pvt Ltd Company

Compliance Check - Secretarial Audit

Due Digilence

RBI Compliance

Convert Partnership into LLP Company

Convert Private into Public Limited Company

Convert Private into OPC Company

Documentation

Business Contracts

Non Disclosure Agreement NDA

Service Level Agreement

Franchise Agreement

Master Service Agreement

Shareholders Agreement

Joint Venture Agreement

Founders Agreement

Vendor Agreement

Consultancy Agreement

Memorandum of Understanding

Succession Certificate

Scope of Work Agreement

Share Purchase Agreement

Relinquishment Deed

Legal Heir Certificate

Personal & Family

Real Estate

Notices

Legal Notice for Money Recovery

Legal Notice for recovery of dues

Cheque Bounce Notice

Legal Notice Under Consumer Protection Act

HR Policies

Employment Agreement

ESOP

Payroll Maintenance

Others

Fundraising

NGO Registration

NGO Compliance

Property

Property Title Verification

Property Registration

Rera Complaint

Licenses & Registrations

Gun License

Name Change & Other Conditiions

Name Change

Religion Change

Gender Change

File an e-FIR

Online Police Complaint

Marriage

Marriage Registration

Court Marriage

Mutual Divorce

Divorce Alimony

Restitution of Conjugal Rights

Immigration

Corporate immigration

Family immigration

College immigration

File a Consumer Complaint

Online Consumer Complaint

Lawyer Services

Labour Law Advisor

Criminal Lawyer

Labour Lawyer

Consumer Court Lawyer

Intellectual Property Lawyer

Trademark Lawyer

Reply to ITR Notice

Expert Services

Technology, Media and, Telecom (TMT)

Risk Management and Regulatory Risk

HSN Code Finder

Find HSN Code or ITC HS Code and their GST Rates for your product with our HSN Code Search Tool. Search by either product name or HSN Code. Use a category list as an alternative way to get to your product's HS code

Frequently Searched:

Cement

Rice

Battery

Sugar

Furniture

All Categories

All HS Codes or HSN Codes for control unit with GST Rates

HSN Code

1301

Lac; natural gums, resins, gum-resins, balsams and other natural oleoresins

HSN Code	Description	GST%	Effective Date
13019032	Threading or tapping machines for metals (excluding way-type unit head machines) Products Include: Cnc Machine	5%	01/07/2017

HSN Code

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners derived from vegetable products, whether or not modified,

HSN Code	Description	GST%	Effective Date
13021912	OTHR DGTL AUTOMATC DATA-PROCESNG MACHINE COMPRISNG A CENTRAL PROCESNG UNIT AND AN INPUT AND OUTPUT UNIT WH/NOT COMBI Products Include: Computer Server, Bluetooth	18%	01/07/2017

HSN Code

1513

Coconut "copra", palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified

HSN Code	Description	GST%	Effective Date
15132920	OTHER RADIO REMOTE CONTROL APPARATUS Products Include: Electronic Item	5%	01/07/2017
15132910	OTHERS Products Include: Global Positioning System (Gps), Gps Receiver Unit (Parts For Switching Apparatus For Telecom Equipment)	5%	01/07/2017
15131900	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus Products Include: Gps Tracker , Rbd Coconut Oil, Virgin Coconut Oil	5%	01/07/2017

HSN Code

1514

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified

HSN Code	Description	GST%	Effective Date
15149110	PARTS OF SIGNALING/TRAFFIC CONTROL EQPMNT Products Include: Tweezers, Gas Detector, Electronic Item, Electrical Actuator, Buzzer	5%	01/07/2017
15141110	Parts suitable for use solely or principally with transmission and reception apparatus for radio-telephony, radio-telegraphy, radio-broadcasting, television, television cameras, still image video cameras and other video camera recorders, radar apparatus, radio navigational aid apparatus or radio remote control apparatus, n.e.s. Products Include: Smart Card Reader	5%	01/07/2017

HSN Code

1515

Fixed vegetable fats and oils, incl. jojoba oil, and their fractions, whether or not refined, but not chemically modified (excluding soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard oil)

HSN Code	Description	GST%	Effective Date
151529	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, e.g., switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and junction boxes, for a voltage = 1.000 V (excluding control desks, cabinets, panels etc. of heading 8537) Products Include: Wifi Adapters, Smart Card Reader, Copper Lugs, Tubelight	5%	01/07/2017

HSN Code

1518

Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, n.e.s.

HSN Code	Description	GST%	Effective Date
15180040	PAPR INSLTD CNDCTRS FR <=1000 V FITTED WITH CONNECTORS Products Include: Cable Unit (Power Cable, With Connectors Copper Conductor) (Accessory For Electric Arc Welding)	12%	01/07/2017

HSN Code

3901

POLYMERS OF ETHYLENE, IN PRIMARY FORMS

HSN Code	Description	GST%	Effective Date
39014010	Linear low density polyethylene (LLDPE), in which ethylene monomer unit contributes less than 95% by weight of the total polymer content	18%	01/07/2017

HSN Code

3920

Plates, sheets, film, foil and strip, of non-cellular plastics, not reinforced, laminated, supported or similarly combined with other materials, without backing, unworked or merely surface-worked or merely cut into squares or rectangles (excluding self-adhesive products, and floor, wall and ceiling coverings of heading 3918)

HSN Code	Description	GST%	Effective Date
39206921	SUN/DUST CONTROL FILM OF OTHR POLYESTERS RIGID, PLAIN	18%	01/07/2017
39206922	SUN/DUST CONTROL FILM OF OTHR POLYESTERS FLEXIBLE, PLAIN	18%	01/07/2017

HSN Code

8404

Auxiliary plant for use with boilers of heading 8402 or 8403, e.g. economizers, superheaters, soot removers and gas recoverers; condensers for steam or other vapour power units; parts thereof

HSN Code	Description	GST%	Effective Date
84042000	CONDENSERS FOR STEAM/OTHR VPR POWR UNITS ,Products include: Condensing Unit	18%	01/07/2017
840420	Condensers for steam or other vapour power units ,Products include: Condensing Unit	18%	01/07/2017

HSN Code

8405

Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers; parts thereof (excluding coke ovens, electrolytic process gas generators and carbide lamps)

HSN Code	Description	GST%	Effective Date
84051020	ACETYLENE GAS GENERATORS (WATER PROCESS) ,Products include: Condensing Unit, Hydrogen Generator	18%	01/07/2017

HSN Code

8412

Engines and motors (excluding steam turbines, internal combustion piston engine, hydraulic turbines, water wheels, gas turbines and electric motors); parts thereof

HSN Code	Description	GST%	Effective Date
84122990	OTHERS ,Products include: Cement Pole, Hydraulic Cylinder Parts, Hydraulic Power Pack Unit	18%	01/07/2017

HSN Code

8413

Pumps for liquids, whether or not fitted with a measuring device (excluding ceramic pumps and secretion aspirating pumps for medical use and medical pumps carried on or implanted in the body); liquid elevators (excluding pumps); parts thereof

HSN Code	Description	GST%	Effective Date
84136090	OTHERS Products Include: Monoblock Pump, Transfer Pump, Hydraulic Unit, Pump Assembly	28%	15/11/2017 1/07/2017

HSN Code

8414

Air or vacuum pumps (excluding gas compound elevators and pneumatic elevators and conveyors); air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof

HSN Code	Description	GST%	Effective Date
84145910	AIR CIRCULATOR ,Products include: Air Handling Unit, Cpu Fan	18%	15/11/2017
84145110	TABLE FANS ,Products include: Crompton Fan, Fan Filter Unit	18%	15/11/2017

HSN Code

8415

Air conditioning machines comprising a motor-driven fan and elements for changing the temperature and humidity, incl. those machines in which the humidity cannot be separately regulated; parts thereof

HSN Code	Description	GST%	Effective Date
84158210	SPLIT AIR-CONDITIONER TWO TONNES AND ABOVEINCRPRTNG RFRGRTNG UNIT ,Products include: Voltas Ac	28%	01/07/2017
84158110	SPLIT AIR-CONDITIONER TWO TONNES AND ABOVEWTH A VALVE FR RVRSL OF COOLING/HEAT CYCL ,Products include: Air Condition, Air Conditioner, Air Conditioning Unit	28%	01/07/2017
841582	Air conditioning machines incorporating a refrigerating unit but without a valve for reversal of the cooling-heat cycle (excluding of a kind used for persons in motor vehicles, and self-contained or "split-system" window or wall air conditioning machines)	28%	01/07/2017
841581	Air conditioning machines incorporating a refrigerating unit and a valve for reversal of the cooling-heat cycle "reversible heat pumps" (excluding of a kind used for persons in motor vehicles and self-contained or "split-system" window or wall air conditioning machines)	28%	01/07/2017
841583	Air conditioning machines comprising a motor-driven fan, not incorporating a refrigerating unit but incorporating elements for changing the temperature and humidity (excluding of a kind used for persons in motor vehicles, and self-contained or "split-system" window or wall air conditioning machines) ,Products include: R 22 Gas	28%	01/07/2017
84159000	PARTS OF THE AIR CONDITIONING MACHINES ETC Products Include: Air Diffuser, Room Heater, Evaporator, After Cooler For Air Compressor, Oil Cooler For Air Compressor, Grommet Cooler ( Parts Of Air Conditioner For Automobile ), Ac Compressor, Ac Condenser Coil, Ac Cooling Coil, Ac Remote, Ac Spare Parts, Ac Unit, Ahu, Copper Pipe Air Conditioner	28%	01/07/2017

HSN Code

8418

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps; parts thereof (excluding air conditioning machines of heading 8415)

HSN Code	Description	GST%	Effective Date
84186990	OTHERS Products Include: Water Chiller, Heat Sink, Ice Cream Machine, Cooling Tower, Condensing Unit, Juice Dispenser, Water Flow Switch	18%	27/07/2018 27/07/2018

HSN Code

8419

Machinery, plant or laboratory equipment whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling (excluding those used for domestic purposes); instantaneous or storage water heaters, non-electric; parts thereof

HSN Code	Description	GST%	Effective Date
84195030	SPIRAL TYPE HEAT EXCHANGE UNIT	18%	15/11/2017
84195010	SHELL AND TUBE TYPE HEAT EXCHANGE UNIT	18%	15/11/2017
84195020	PLATE TYPE HEAT EXCANGE UNIT ,Products include: Heatex, Heatex	18%	15/11/2017

HSN Code

8421

Centrifuges, incl. centrifugal dryers (excluding those for isotope separation); filtering or purifying machinery and apparatus, for liquids or gases; parts thereof (excluding artificial kidneys)

HSN Code	Description	GST%	Effective Date
842139	Machinery and apparatus for filtering or purifying gases (excluding isotope separators and intake air filters for internal combustion engines) ,Products include: Pollution Control Equipment	18%	01/07/2017
84213990	OTHERS Products Include: Ozone Generator, Air Dryers, Dust Collector, Room Air Freshener, Air Receiver Tank, Air Filter Cartridge, Air Filter Element, Bag Filter, Glass Wool Insulation, Hydraulic Filter, Nitrogen Generator, Pollution Control Equipment	18%	01/07/2017

HSN Code

8452

Sewing machines (other than book-sewing machines of heading 8440); furniture, bases and covers specially designed for sewing machines; sewing machine needles; parts thereof

HSN Code	Description	GST%	Effective Date
84521021	SEWNG MCHNS HH TYPE WTHOUT TABLE WTH ELEC. CONTROL	12%	01/07/2017
84521011	SEWNG MCHNS HH TYPE CMPLTE WTH TABLE WTH ELEC. CONTROL	12%	01/07/2017

HSN Code

8457

Machining centres, unit construction machines "single station" and multi-station transfer machines for working metal

HSN Code	Description	GST%	Effective Date
84572010	UNIT HEAD BORING	18%	01/07/2017
84572020	UNIT HEAD DRILLING	18%	01/07/2017
84572090	OTHER UNIT CNSTRCTN MACHINS ,SINGL STATION	18%	01/07/2017
845720	Unit construction machines "single station", for working metal	18%	01/07/2017

HSN Code

8459

Machine tools, incl. way-type unit head machines, for drilling, boring, milling, threading or tapping (excluding lathes and turning centres of heading 8458, gear cutting machines of heading 8461 and hand-operated machines)

HSN Code	Description	GST%	Effective Date
84591000	WAY-TYPE UNIT HEAD MACHINES	18%	01/07/2017
845910	Way-type unit head machines for drilling, boring, milling, threading or tapping metal	18%	01/07/2017
845921	Drilling machines for working metal, numerically controlled (excluding way-type unit head machines)	18%	01/07/2017
845931	Boring-milling machines for metals, numerically controlled (excluding way-type unit head machines)	18%	01/07/2017
845939	Boring-milling machines for metals, not numerically controlled (excluding way-type unit head machines)	18%	01/07/2017
845940	Boring machines for metals (excluding way-type unit head machines and boring-milling machines)	18%	01/07/2017
845941	Boring machines for metals, numerically controlled (excl. way-type unit head machines and boring-milling machines)	18%	01/07/2017
845970	Threading or tapping machines for metals (excluding way-type unit head machines) Products Include: Cnc Machine	18%	01/07/2017
845949	Boring machines for metals, not numerically controlled (excl. way-type unit head machines and boring-milling machines)	18%	01/07/2017
845929	Drilling machines for working metal, not numerically controlled (excluding way-type unit head machines and hand-operated machines) ,Products include: Radial Drilling Machine	18%	01/07/2017
845961	Milling machines for metals, numerically controlled (excluding way-type unit head machines, boring-milling machines, knee-type milling machines and gear cutting machines)	18%	01/07/2017
845969	Milling machines for metals, not numerically controlled (excluding way-type unit head machines, boring-milling machines, knee-type milling machines and gear cutting machines)	18%	01/07/2017

HSN Code

8467

Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor; parts thereof

HSN Code	Description	GST%	Effective Date
84678990	OTHERS ,Products include: Bowl Feeder, Center Punch, Hand Press, Hot Air Blower, Hydraulic Torque Wrench, Frl Unit	18%	01/07/2017
846789	Tools for working in the hand, hydraulic or with self-contained non-electric motor (excluding chainsaws and pneumatic tools) ,Products include: Frl Unit	18%	01/07/2017

HSN Code

8471

Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, n.e.s.

HSN Code	Description	GST%	Effective Date
847149	Data-processing machines, automatic, presented in the form of systems "comprising at least a central processing unit, one input unit and one output unit" (excluding portable weighing = 10 kg and excluding peripheral units) ,Products include: D Link 24 Port Switch	18%	01/07/2017
847141	Data-processing machines, automatic, comprising in the same housing at least a central processing unit, and one input unit and one output unit, whether or not combined (excluding portable weighing = 10 kg and excluding those presented in the form of systems and peripheral units) ,Products include: Computer Parts And Accessories	18%	01/07/2017
84714190	OTHR DGTL AUTOMATC DATA-PROCESNG MACHINE COMPRISNG A CENTRAL PROCESNG UNIT AND AN INPUT AND OUTPUT UNIT WH/NOT COMBI Products Include: Computer Server, Bluetooth, Apple Ipad, Ddr2 Ram, Hp All In One Desktop, Computer Parts And Accessories	18%	01/07/2017
847130	Data-processing machines, automatic, portable, weighing = 10 kg, consisting of at least a central processing unit, a keyboard and a display (excluding peripheral units) ,Products include: Dell Inspiron 15 Notebook	18%	01/07/2017
847150	Processing units for automatic data-processing machines, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units (excluding those of heading 8471.41 or 8471.49 and excluding peripheral units) ,Products include: Desktop Computer	18%	01/07/2017

HSN Code

8481

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, incl. pressure-reducing valves and thermostatically controlled valves; parts thereof

HSN Code	Description	GST%	Effective Date
848120	Valves for oleohydraulic or pneumatic transmission ,Products include: Directional Control Valve	18%	01/07/2017
84812000	VALVES FR OLEOHYDRAULIC/PNEUMATIC TRNSMSNS ,Products include: Air Valve, Rotary Valve, Electromagnetic Valve, Directional Control Valve	18%	01/07/2017
848180	Appliances for pipes, boiler shells, tanks, vats or the like (excluding pressure-reducing valves, valves for the control of pneumatic power transmission, check "non-return" valves and safety or relief valves) ,Products include: Pneumatic Solenoid Valve	18%	01/07/2017

HSN Code

8504

Electrical transformers, static converters, e.g. rectifiers, and inductors; parts thereof

HSN Code	Description	GST%	Effective Date
85043200	OTHR TRNSFRMRS HVNG A PWR HNDLNG CAPACITY EXCDNG 1 KVA BUT NT EXCDNG 16KVA ,Products include: Control Transformer, Control Transmer	18%	01/08/2019 15/11/2017 1/07/2017

HSN Code

8524

FLAT PANEL DISPLAY MODULES, WHETHER OR NOT INCORPORATING TOUCH SENSITIVE SCREENS

HSN Code	Description	GST%	Effective Date
852419	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Other	%	01/07/2017
85241990	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Other: Other	%	01/07/2017
852411	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of liquid crystals	%	01/07/2017
85241190	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of liquid crystals: Other	%	01/07/2017
852412	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of organic light emitting diodes (OLED)	%	01/07/2017
85241290	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of organic light emitting diodes (OLED): Other	%	01/07/2017
85241930	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Other:for the goods of sub heading 8528.72 to 8528.73	%	01/07/2017
85241910	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Other: for the goods of sub heading 8471.30 or 8471.41	%	01/07/2017
85241920	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Other: for the goods of sub heading 8417.13 or 8417.14	%	01/07/2017
85241110	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of liquid crystals: for the goods of sub heading 8471.30 or 8471.41	%	01/07/2017
85241120	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of liquid crystals: for the goods of sub heading 8417.13 or 8417.14	%	01/07/2017
85241130	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of liquid crystals: for the goods of sub heading 8528.72 to 8528.73	%	01/07/2017
85241210	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of organic light emitting diodes (OLED): for the goods of sub heading 8471.30 or 8471.41	%	01/07/2017
85241220	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of organic light emitting diodes (OLED): for the goods of sub heading 8417.13 or 8417.14	%	01/07/2017
85241230	Flat panel display modules, whether or not incorporating touch sensitive screens Without drivers or control circuits Of organic light emitting diodes (OLED): for the goods of sub heading 8528.72 to 8528.73	%	01/07/2017

Talk To Experts

Online Lawyer Consultation

Online CA Consultation

Company Secretary Services

Calculators

Business Setup Calculator

PPF Calculator

Income Tax Calculator

Simple Compound Interest Calculator

Salary Calculator

Retirement Planning Calculator

RD Calculator

Mutual Fund Calculator

FD Calculator

Home Loan EMI Calculator

EMI Calculator

Lumpsum Calculator

Downloads

Rental Agreement Format

GST Invoice Format

Income Certificate Format

Power of Attorney Format

Affidavit Format

Salary Slip Sample

Appointment Letter Format

Relieving Letter Format

Legal Heir Certificate Format

Generate Free Rent Receipt

Commercial Rental Agreement

Consent Letter for GST Registration Format

No Objection Certificate (NOC) Format

Partnership Deed Format

Experience Letter Format

Resignation Letter Format

Offer Letter Format

Bonafide Certificate Format

Delivery Challan Format

Authorised Signatory in GST

Uber9 Business Process Services Private Limited, CIN - U74900TN2014PTC098414, GSTIN - 33AABCU7650C1ZM, Registered Office Address - F-97, Newry Shreya Apartments Anna Nagar East, Chennai, Tamil Nadu 600102, India.

Please note that we are a facilitating platform enabling access to reliable professionals. We are not a law firm and do not provide legal services ourselves. The information on this website is for the purpose of knowledge only and should not be relied upon as legal advice or opinion.

Refer a friend