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 therapeutic respiration apparatus with GST Rates

HSN Code

1202

Groundnuts, whether or not shelled or broken (excluding roasted or otherwise cooked)

HSN Code	Description	GST%	Effective Date
12024190	OTHER COOKING APPARATUS OF IRON OR STEEL Products Include: Induction Cooker , Groundnut Husk	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
130239	Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting (other than those of heading 8515); gas-operated surface tempering machines and appliances; parts thereof Products Include: Welding Black Glass, Welding Cable	18%	01/07/2017

HSN Code

1505

Wool grease and fatty substances derived therefrom, incl. lanolin

HSN Code	Description	GST%	Effective Date
15050020	Electric, incl. electrically heated gas, laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals, metal carbides or cermets; parts thereof (excluding guns for spraying hot materials of heading 8424) Products Include: Welding Black Glass, Welding Cable	12%	01/07/2017

HSN Code

1507

Soya-bean oil and its fractions, whether or not refined (excluding chemically modified)

HSN Code	Description	GST%	Effective Date
150710	OTHER HAIR-DRESSING APPARATUS Products Include: Hair Straightener	5%	01/07/2017
15079090	Apparatus for the transmission or reception of voice, images or other data, incl. apparatus for communication in a wired or wireless network [such as a local or wide area network] (excluding telephone sets, telephones for cellular networks or for other wireless networks, base stations, apparatus for the reception, conversion and transmission or regeneration of voice, images or other data, and transmission or reception apparatus of heading8443,8525,8527 or8528) Products Include: Wifi Routers/Adapters/Dongles	5%	01/07/2017

HSN Code

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 1509

HSN Code	Description	GST%	Effective Date
15100010	Sound recording or sound reproducing apparatus Products Include: Wifi Dongles	5%	01/07/2017
15100091	Sound recording or sound reproducing apparatus (excluding using magnetic, optical or semiconductor media, those operated by coins, banknotes, bank cards, tokens or by other means of payment, turntables and telephone answering machines) Products Include: Wifi Dongles	5%	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
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
15132110	Radio navigational aid apparatus Products Include: Gps Tracker	5%	01/07/2017
15132120	RADAR APPARATUS Products Include: Global Positioning System (Gps)	5%	01/07/2017
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

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
151411	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus Products Include: Tv Box	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
151530	Electrical apparatus for switching electrical circuits, or for making connections to or in electrical circuits, for a voltage = 1.000 V (excluding fuses, automatic circuit breakers and other apparatus for protecting electrical circuits, relays and other switches, lamp holders, plugs and sockets) Products Include: Wifi Adapters	5%	01/07/2017
15154000	Parts suitable for use solely or principally with the apparatus of heading 8535, 8536 or 8537, n.e.s. Products Include: Electric Items, Copper Lugs	5%	01/07/2017
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

1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

HSN Code	Description	GST%	Effective Date
15162039	Electrical machines and apparatus, having individual functions, n.e.s. in chapter 85 and parts thereof Products Include: Card Reader	12%	01/07/2017

HSN Code

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

HSN Code	Description	GST%	Effective Date
16043000	Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Products Include: Oxygen Concentrator	12%	01/07/2017
16042000	Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus Products Include: Massager	12%	01/07/2017
16041290	ULTRA-VIOLET/INFRA-RED RAY APPARATUS Products Include: Uv Sterilizer	12%	01/07/2017
16041100	Instruments and appliances used in medical, surgical, dental or veterinary sciences, incl. scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments, n.e.s. Products Include: Disposable Surgical Face Mask	12%	01/07/2017
160415	Photographic cameras, photographic flashlight apparatus and flashbulbs (excluding discharge lamps of heading 8539) Products Include: Logitech Web Cameras, Web Cam	12%	01/07/2017

HSN Code

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved (excluding smoked)

HSN Code	Description	GST%	Effective Date
160552	OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW Products Include: Digital Manometer	12%	01/07/2017
160551	Instruments and apparatus for measuring or checking pressure of liquids or gases (excluding regulators) Products Include: Pressure Sensor	12%	01/07/2017

HSN Code

3001

Dried glands and other organs for organo-therapeutic uses, whether or not powdered; extracts of glands or other organs or their secretions, for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, n.e.s.

HSN Code	Description	GST%	Effective Date
300190	Dried glands and other organs for organo-therapeutic uses, whether or not powdered; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, n.e.s.	12%	01/07/2017
300110	Dried glands and other organs for organo-therapeutic uses, whether or not powdered	12%	01/07/2017
300120	Extracts of glands or other organs or of their secretions, for organo-therapeutic uses	12%	01/07/2017

HSN Code

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products

HSN Code	Description	GST%	Effective Date
30029020	ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES	12%	01/07/2017
300290	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; toxins, cultures of micro-organisms and similar products (excluding yeasts and vaccines)	12%	01/07/2017

HSN Code

3003

Medicaments consisting of two or more constituents mixed together for therapeutic or prophylactic uses, not in measured doses or put up for retail sale (excluding goods of heading 3002, 3005 or 3006)

HSN Code	Description	GST%	Effective Date
300390	Medicaments consisting of two or more constituents mixed together for therapeutic or prophylactic uses, not in measured doses or put up for retail sale (excluding antibiotics containing hormones or steroids used as hormones, but not containing antibiotics, alkaloids or derivatives thereof, hormones or antibiotics or goods of heading 3002, 3005 or 3006) ,Products include: Herbal Medicine	12%	01/07/2017
30039036	MEDICAMENTS (EXCLUDING GOODS OF HEADING 3002, 3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE OTHER BOVINE ALBUMIN AND DRUGS OF ANIMAL ORIGIN, MERBROMINE NATIONAL FORMULARY XII (MERCUROCHROME), CALCIUM SENNOSIDE, ANAESTHETIC AGENTS USED IN HUMAN OR VETERINARY MEDICINE OR SURGERY, ALUMINIUM HYDROXIDE GEL KETAMINE	12%	01/07/2017

HSN Code

3004

Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excluding goods of heading 3002, 3005 or 3006)

HSN Code	Description	GST%	Effective Date
300490	Medicaments consisting of mixed or unmixed products for therapeutic or prophylactic purposes, put up in measured doses "incl. those in the form of transdermal administration" or in forms or packings for retail sale (excluding medicaments containing antibiotics, medicaments containing hormones or steroids used as hormones, but not containing antibiotics, medicaments containing alkaloids or derivatives thereof but not containing hormones or antibiotics and medicaments containing provitamins, vitamins or derivatives thereof used as vitamins) ,Products include: Sterillium	12%	01/07/2017

HSN Code

3822

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, and certified reference materials (excluding compound diagnostic reagents designed to be administered to the patient, blood-grouping reagents, animal blood prepared for therapeutic, prophylactic or diagnostic uses and vaccines, toxins, cultures of micro-organisms and similar products)

HSN Code	Description	GST%	Effective Date
382200	Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, and certified reference materials (excluding compound diagnostic reagents designed to be administered to the patient, blood-grouping reagents, animal blood prepared for therapeutic, prophylactic or diagnostic uses and vaccines, toxins, cultures of micro-organisms and similar products) ,Products include: Sildenafil Citrate	12%	01/07/2017

HSN Code

4406

Railway or tramway sleepers "cross-ties" of wood

HSN Code	Description	GST%	Effective Date
44061000	*WOODEN SLEEPERS NOT IMPREGNATED Products Include: Electric Items (Including Electrically Heated Gas), Laser Or Other Light Or Photo Beam, Ultrasonic, Electron Beam, Magnetic Pulse Or Plasma Arc Soldering, Brazing Or Welding Machines And Apparatus, Whether Or Not Capable Of Cutting; Electric Machines And Apparatus For Hot Spraying Of Metals Or Cermets	12%	01/07/2017

HSN Code

4823

Paper, paperboard, cellulose wadding and webs of cellulose fibres, in strips or rolls of a width = 36 cm, in rectangular or square sheets of which no side 36 cm in the unfolded state, or cut to shape other than rectangular or square, and articles of paper pulp, paper, paperboard, cellulose wadding or webs or cellulose fibres, n.e.s.

HSN Code	Description	GST%	Effective Date
482340	Rolls, sheets and dials, printed for self-recording apparatus, in rolls of a width = 36 cm, in rectangular or square sheets of which no side 36 cm in the unfolded state, or cut into dials	5%	01/07/2017

HSN Code

7017

Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated (excluding containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of chapter 90)

HSN Code	Description	GST%	Effective Date
701710	Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated, of fused quartz or other fused silica (excluding containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of chapter 90)	18%	01/07/2017
701720	Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated, having a linear coefficient of expansion = 5 x 10 -6 per kelvin within a temperature range of 0Â°C to 300Â°C (excluding glass of fused quartz or other fused silica, containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of chapter 90)	18%	01/07/2017
701790	Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated (excluding glass having a linear coefficient of expansion = 5 x 10 -6 per kelvin within a temperature range of 0Â°C to 300Â°C or of fused quartz or other fused silica, containers for the conveyance or packing of goods, measuring, checking or medical instruments and apparatus of chapter 90) ,Products include: Pipette Tips	18%	01/07/2017

HSN Code

7321

Stoves, ranges, grates, cookers, incl. those with subsidiary boilers for central heating, barbecues, braziers, gas rings, plate warmers and similar non-electric domestic appliances, and parts thereof of iron or steel (excluding boilers and radiators for central heating, geysers and hot water cylinders)

HSN Code	Description	GST%	Effective Date
73211290	OTHER COOKING APPARATUS OF IRON OR STEEL	18%	15/11/2017 01/07/2017
73211390	*OTHER COOKING APPARATUS OF IRON OR STEEL	18%	15/11/2017 01/07/2017
73211190	OTHER COOKING APPARATUS OF IRON OR STEEL Products Include: Induction Cooker, Lpg Stove, Gas Burner	18%	15/11/2017 01/07/2017

HSN Code

7417

Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper (excluding hot water heaters and geysers)

HSN Code	Description	GST%	Effective Date
74170020	*ALL OTHER COOKING & HEATING APPARATUS	%	01/07/2017
741700	Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper (excluding hot water heaters and geysers)	%	01/07/2017

HSN Code

8401

Nuclear reactors; fuel elements "cartridges", non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation; parts thereof

HSN Code	Description	GST%	Effective Date
840120	Machinery and apparatus for isotopic separation and parts thereof, n.e.s. [Euratom]	12%	01/07/2017

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
84194020	DISTILLING APPARATUS ,Products include: Biogas, Lpg Distributor	18%	15/11/2017
84193300	NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF 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, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non electric Lyophilisation apparatus, freeze drying units and spray dryers Lyophilisation apparatus, freeze drying units and spray dryers	18%	-
841933	NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF 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, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non electric Lyophilisation apparatus, freeze drying units and spray dryers	%	01/07/2017

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
84212110	ION EXCHANGER PLANT/APPARATUS	18%	01/07/2017
842122	Machinery and apparatus for filtering or purifying beverages (excludingwater)	18%	01/07/2017
842121	Machinery and apparatus for filtering or purifying water ,Products include: Effluent Treatment Plant	18%	01/07/2017
842129	Machinery and apparatus for filtering or purifying liquids (excluding such machinery and apparatus for water and other beverages, oil or petrol-filters for internal combustion engines and artificial kidneys) ,Products include: Fuel Filter Element	18%	01/07/2017
842199	Parts of machinery and apparatus for filtering or purifying liquids or gases, n.e.s. ,Products include: Stainless Steel Filter	18%	01/07/2017
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

HSN Code

8422

Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery, incl. heat-shrink wrapping machinery; machinery for aerating beverages; parts thereof

HSN Code	Description	GST%	Effective Date
842290	Parts of dishwashing machines, packing or wrapping machinery and other machinery and apparatus of heading 8422, n.e.s. ,Products include: Stainless Steel Flexible Hose	18%	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.