diff --git a/Marco.Pms.Model/ViewModels/Inventory/ProductCategoryDetailsVM.cs b/Marco.Pms.Model/ViewModels/Inventory/ProductCategoryDetailsVM.cs
index bfc78da..782fffb 100644
--- a/Marco.Pms.Model/ViewModels/Inventory/ProductCategoryDetailsVM.cs
+++ b/Marco.Pms.Model/ViewModels/Inventory/ProductCategoryDetailsVM.cs
@@ -6,6 +6,6 @@
         public string? Name { get; set; }
         public string? Description { get; set; }
         public bool IsActive { get; set; }
-        public List<ProductVM>? ItemGroups { get; set; }
+        public List<ProductVM>? Products { get; set; }
     }
 }
diff --git a/Marco.Pms.Services/Controllers/AppMenuController.cs b/Marco.Pms.Services/Controllers/AppMenuController.cs
index 7a52af3..5d2b3de 100644
--- a/Marco.Pms.Services/Controllers/AppMenuController.cs
+++ b/Marco.Pms.Services/Controllers/AppMenuController.cs
@@ -616,7 +616,10 @@ namespace Marco.Pms.Services.Controllers
                     .SelectMany(id => featureMenus[id])
                     .OrderBy(r => r.Name)
                     .ToList();
-
+                if (tenantId == superTenantId)
+                {
+                    response.Add(new MasterMenuVM { Id = 14, Name = "Product Category" });
+                }
                 _logger.LogInfo("MasterMenu count for TenantId {TenantId}: {Count}", tenantId, response.Count);
                 return Ok(ApiResponse<object>.SuccessResponse(response, "Successfully fetched the master table list", 200));
             }
diff --git a/Marco.Pms.Services/Controllers/InventoryController.cs b/Marco.Pms.Services/Controllers/InventoryController.cs
new file mode 100644
index 0000000..669f833
--- /dev/null
+++ b/Marco.Pms.Services/Controllers/InventoryController.cs
@@ -0,0 +1,48 @@
+using Marco.Pms.Model.Dtos.Inventory;
+using Marco.Pms.Services.Service.ServiceInterfaces;
+using MarcoBMS.Services.Helpers;
+using MarcoBMS.Services.Service;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+
+namespace Marco.Pms.Services.Controllers
+{
+    [Authorize]
+    [Route("api/[controller]")]
+    [ApiController]
+    public class InventoryController : ControllerBase
+    {
+        private readonly IInventoryService _inventoryService;
+        private readonly UserHelper _userHelper;
+        private readonly ILoggingService _logger;
+        private readonly Guid tenantId;
+        public InventoryController(IInventoryService inventoryService, UserHelper userHelper, ILoggingService logger)
+        {
+            _inventoryService = inventoryService;
+            _userHelper = userHelper;
+            _logger = logger;
+            tenantId = userHelper.GetTenantId();
+        }
+
+        #region =================================================================== Items APIs ===================================================================
+        [HttpGet("item/list")]
+        [HttpGet("item/details/{id}")]
+        [HttpPost("item/create")]
+        public async Task<IActionResult> CreateItem([FromBody] ItemDto model)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _inventoryService.CreateItemAsync(model, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+
+        }
+        [HttpPut("item/edit/{id}")]
+        [HttpDelete("item/delete/{id}")]
+        public async Task<IActionResult> SuspendItem(Guid id, [FromQuery] bool isActive = false)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _inventoryService.SuspendItemAsync(id, isActive, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+        }
+        #endregion
+    }
+}
diff --git a/Marco.Pms.Services/Controllers/MasterController.cs b/Marco.Pms.Services/Controllers/MasterController.cs
index cefea78..58e6239 100644
--- a/Marco.Pms.Services/Controllers/MasterController.cs
+++ b/Marco.Pms.Services/Controllers/MasterController.cs
@@ -38,6 +38,30 @@ namespace Marco.Pms.Services.Controllers
             tenantId = userHelper.GetTenantId();
         }
 
+        #region =================================================================== Country APIs ===================================================================
+
+        [HttpGet("countries/list")]
+        public async Task<IActionResult> GetCountries([FromQuery] string? searchString)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _masterService.GetCountriesAsync(searchString, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+        }
+
+        #endregion
+
+        #region =================================================================== States APIs ===================================================================
+
+        [HttpGet("states/list")]
+        public async Task<IActionResult> GetStates([FromQuery] string? searchString)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _masterService.GetStatesAsync(searchString, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+        }
+
+        #endregion
+
         #region =================================================================== Organization Type APIs ===================================================================
 
         [HttpGet("organization-type/list")]
@@ -1066,6 +1090,50 @@ namespace Marco.Pms.Services.Controllers
 
         #endregion
 
+        #region =================================================================== Product Category APIs ===================================================================
+
+        [HttpGet("product-category/list")]
+        public async Task<IActionResult> GetProductCategoryMasterList([FromQuery] bool isActive = true)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _masterService.GetProductCategoryMasterListAsync(isActive, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+        }
+
+        [HttpGet("product-category/details/{id}")]
+        public async Task<IActionResult> GetProductCategoryMasterDetails(Guid id)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _masterService.GetProductCategoryMasterDetailsAsync(id, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+        }
+
+        [HttpPost("product-category/create")]
+        public async Task<IActionResult> CreateProductCategoryMaster([FromBody] ProductCategoryDto model)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _masterService.CreateProductCategoryMasterAsync(model, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+        }
+
+        [HttpPut("product-category/edit/{id}")]
+        public async Task<IActionResult> UpdateProductCategoryMaster(Guid id, [FromBody] ProductCategoryDto model)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _masterService.UpdateProductCategoryMasterAsync(id, model, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+        }
+
+        [HttpDelete("product-category/delete/{id}")]
+        public async Task<IActionResult> DeleteProductCategoryMaster(Guid id, [FromQuery] bool isActive = false)
+        {
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+            var response = await _masterService.DeleteProductCategoryMasterAsync(id, isActive, loggedInEmployee, tenantId);
+            return StatusCode(response.StatusCode, response);
+        }
+
+        #endregion
+
         #region =================================================================== Payment Adjustment Head APIs ===================================================================
         [HttpGet("payment-adjustment-head/list")]
         public async Task<IActionResult> GetpaymentAdjustmentHeadsList([FromQuery] bool isActive = true)
diff --git a/Marco.Pms.Services/Service/InventoryService.cs b/Marco.Pms.Services/Service/InventoryService.cs
new file mode 100644
index 0000000..f983f92
--- /dev/null
+++ b/Marco.Pms.Services/Service/InventoryService.cs
@@ -0,0 +1,21 @@
+using Marco.Pms.Model.Dtos.Inventory;
+using Marco.Pms.Model.Employees;
+using Marco.Pms.Model.Utilities;
+using Marco.Pms.Services.Service.ServiceInterfaces;
+
+namespace Marco.Pms.Services.Service
+{
+    public class InventoryService : IInventoryService
+    {
+        #region =================================================================== Items APIs ===================================================================
+        public async Task<ApiResponse<object>> CreateItemAsync(ItemDto model, Employee loggedInEmployee, Guid tenantId)
+        {
+            return ApiResponse<object>.SuccessResponse(new { }, "", 200);
+        }
+        public async Task<ApiResponse<object>> SuspendItemAsync(Guid id, bool isActive, Employee loggedInEmployee, Guid tenantId)
+        {
+            return ApiResponse<object>.SuccessResponse(new { }, "", 200);
+        }
+        #endregion
+    }
+}
diff --git a/Marco.Pms.Services/Service/MasterService.cs b/Marco.Pms.Services/Service/MasterService.cs
index abb99f6..ad191fa 100644
--- a/Marco.Pms.Services/Service/MasterService.cs
+++ b/Marco.Pms.Services/Service/MasterService.cs
@@ -55,6 +55,72 @@ namespace Marco.Pms.Services.Service
             _updateLogHelper = updateLogHelper ?? throw new ArgumentNullException(nameof(updateLogHelper));
         }
 
+        #region =================================================================== Country APIs ===================================================================
+
+        public async Task<ApiResponse<object>> GetCountriesAsync(string? searchString, Employee loggedInEmployee, Guid tenantId)
+        {
+            _logger.LogDebug("GetCountriesAsync called");
+
+            try
+            {
+                // Step 1: Fetch countries
+                var countryQuery = _context.CountryMasters.Where(c => !string.IsNullOrWhiteSpace(c.Name));
+                if (!string.IsNullOrWhiteSpace(searchString))
+                {
+                    countryQuery = countryQuery.Where(c => c.Name.Contains(searchString) || c.CountryCode.Contains(searchString) || c.CurrencyCode.Contains(searchString));
+                }
+                var countries = await countryQuery.OrderBy(c => c.Name).ToListAsync();
+
+                _logger.LogInfo("Fetched {Count} countries records", countries.Count);
+
+                return ApiResponse<object>.SuccessResponse(countries, $"{countries.Count} record(s) of countries fetched successfully", 200);
+            }
+            catch (Exception ex)
+            {
+                _logger.LogError(ex, "Error fetching countries");
+                return ApiResponse<object>.ErrorResponse("An error occurred while fetching countries", ex.Message, 500);
+            }
+        }
+
+        #endregion
+
+        #region =================================================================== States APIs ===================================================================
+
+        public async Task<ApiResponse<object>> GetStatesAsync(string? searchString, Employee loggedInEmployee, Guid tenantId)
+        {
+            _logger.LogDebug("GetStatesAsync called");
+
+            try
+            {
+                // Step 1: Fetch states
+                var stateQuery = _context.StateMasters.Include(s => s.Country).Where(s => !string.IsNullOrWhiteSpace(s.Name));
+                if (!string.IsNullOrWhiteSpace(searchString))
+                {
+                    stateQuery = stateQuery.Where(s => s.Name.Contains(searchString) || s.StateCode.Contains(searchString));
+                }
+                var states = await stateQuery.OrderBy(c => c.Name).ToListAsync();
+
+                var response = states.Select(s => new
+                {
+                    Id = s.Id,
+                    Name = s.Name,
+                    StateCode = s.StateCode,
+                    CountryName = s.Country?.Name
+                }).ToList();
+
+                _logger.LogInfo("Fetched {Count} states records", response.Count);
+
+                return ApiResponse<object>.SuccessResponse(response, $"{response.Count} record(s) of states fetched successfully", 200);
+            }
+            catch (Exception ex)
+            {
+                _logger.LogError(ex, "Error fetching states");
+                return ApiResponse<object>.ErrorResponse("An error occurred while fetching states", ex.Message, 500);
+            }
+        }
+
+        #endregion
+
         #region =================================================================== Organization Type APIs ===================================================================
 
         public async Task<ApiResponse<object>> GetOrganizationTypesAsync(Employee loggedInEmployee, Guid tenantId)
@@ -63,12 +129,12 @@ namespace Marco.Pms.Services.Service
 
             try
             {
-                // Step 1: Fetch global services
-                var services = await _context.OrgTypeMasters.OrderBy(ot => ot.Name).ToListAsync();
+                // Step 1: Fetch organization types
+                var organizationTypes = await _context.OrgTypeMasters.OrderBy(ot => ot.Name).ToListAsync();
 
-                _logger.LogInfo("Fetched {Count} organization type records for tenantId: {TenantId}", services.Count, tenantId);
+                _logger.LogInfo("Fetched {Count} organization type records for tenantId: {TenantId}", organizationTypes.Count, tenantId);
 
-                return ApiResponse<object>.SuccessResponse(services, $"{services.Count} record(s) of organization type fetched successfully", 200);
+                return ApiResponse<object>.SuccessResponse(organizationTypes, $"{organizationTypes.Count} record(s) of organization type fetched successfully", 200);
             }
             catch (Exception ex)
             {
@@ -3579,6 +3645,318 @@ namespace Marco.Pms.Services.Service
 
         #endregion
 
+        #region =================================================================== Product Category APIs ===================================================================
+
+        /// <summary>
+        /// Retrieves the list of Product Category Master records for a tenant based on active status.
+        /// </summary>
+        /// <param name="isActive">Indicates whether to fetch active or inactive records.</param>
+        /// <param name="loggedInEmployee">Context of the employee performing the operation.</param>
+        /// <param name="tenantId">The tenant's unique identifier.</param>
+        /// <returns>ApiResponse containing the product category list or error details.</returns>
+        public async Task<ApiResponse<object>> GetProductCategoryMasterListAsync(bool isActive, Employee loggedInEmployee, Guid tenantId)
+        {
+            // Log the details of the incoming request for audit and diagnostics
+            _logger.LogInfo(
+                "GetProductCategoryMasterListAsync triggered for tenant {TenantId}, isActive: {IsActive}, by employee {EmployeeId} at {UtcNow}",
+                tenantId, isActive, loggedInEmployee.Id, DateTime.UtcNow);
+
+            try
+            {
+                // Fetch product categories filtered by tenant and status
+                var productCategoryList = await _context.ProductCategoryMasters
+                    .AsNoTracking()
+                    .Where(pc => pc.IsActive == isActive)
+                    .OrderBy(pc => pc.Name)
+                    .ToListAsync();
+
+                // Map the entity list to the view model
+                var responseVm = _mapper.Map<List<ProductCategoryVM>>(productCategoryList);
+
+                // Log the result count and context for traceability
+                _logger.LogInfo("{Count} Product Category records fetched for tenant {TenantId} by employee {EmployeeId}",
+                    responseVm.Count, tenantId, loggedInEmployee.Id);
+
+                // Return standardized successful API response
+                return ApiResponse<object>.SuccessResponse(responseVm, $"{responseVm.Count} Product Category Master records fetched successfully.", 200);
+            }
+            catch (DbUpdateException dbEx)
+            {
+                // Log database errors at Error level with context
+                _logger.LogError(dbEx, "Database error while fetching Product Category Master list for tenant {TenantId} by employee {EmployeeId}: {Error}",
+                    tenantId, loggedInEmployee.Id, dbEx.Message);
+
+                // Return error response with user-friendly message
+                return ApiResponse<object>.ErrorResponse("A database error occurred while fetching Product Category Master records. Please try again or contact support.", ExceptionMapper(dbEx), 500);
+            }
+            catch (Exception ex)
+            {
+                // Log unexpected errors at Error level with details for diagnostics
+                _logger.LogError(ex, "Unhandled exception while fetching Product Category Master list for tenant {TenantId} by employee {EmployeeId}: {Error}",
+                    tenantId, loggedInEmployee.Id, ex.Message);
+
+                // Generic failure response for unexpected errors
+                return ApiResponse<object>.ErrorResponse(
+                    "An internal error occurred while fetching Product Category Master records.",
+                    ExceptionMapper(ex),
+                    500
+                );
+            }
+        }
+
+        /// <summary>
+        /// Retrieves Product Category Master details including its associated Product Groups for the provided tenant and category Id.
+        /// Ensures robust error handling and structured logging for traceability.
+        /// </summary>
+        /// <param name="id">Product Category Master Id</param>
+        /// <param name="loggedInEmployee">Employee requesting the data (used for logging context)</param>
+        /// <param name="tenantId">Tenant Id for multi-tenancy support</param>
+        /// <returns>ApiResponse containing details or error information</returns>
+        public async Task<ApiResponse<object>> GetProductCategoryMasterDetailsAsync(Guid id, Employee loggedInEmployee, Guid tenantId)
+        {
+            _logger.LogInfo("Starting retrieval of Product Category Master details: {ProductCategoryId} for tenant: {TenantId} by employee: {EmployeeId}",
+                id, tenantId, loggedInEmployee.Id);
+
+            try
+            {
+                // Fetch Product Category Master for given Id and tenant
+                var productCategory = await _context.ProductCategoryMasters
+                    .AsNoTracking()
+                    .FirstOrDefaultAsync(pc => pc.Id == id);
+
+                if (productCategory == null)
+                {
+                    _logger.LogWarning("Product Category Master {ProductCategoryId} not found for tenant {TenantId}",
+                        id, tenantId);
+
+                    return ApiResponse<object>.ErrorResponse("Product Category Master not found", $"Product Category Master with Id {id} does not exist for tenant.", 404);
+                }
+
+                // Fetch all groups associated with this category
+                var products = await _context.Products
+                    .AsNoTracking()
+                    .Where(p => p.ProductCategoryId == id && p.TenantId == tenantId)
+                    .ToListAsync();
+
+                // Map entities to ViewModels
+                var response = new ProductCategoryDetailsVM
+                {
+                    Id = productCategory.Id,
+                    Name = productCategory.Name,
+                    Description = productCategory.Description,
+                    IsActive = productCategory.IsActive,
+                    Products = _mapper.Map<List<ProductVM>>(products)
+                };
+
+                _logger.LogInfo("Product Category Master details fetched successfully for {ProductCategoryId} by employee {EmployeeId}",
+                    id, loggedInEmployee.Id);
+
+                return ApiResponse<object>.SuccessResponse(response, "Product Category Master details fetched successfully.", 200);
+            }
+            catch (DbUpdateException dbEx)
+            {
+                _logger.LogError(dbEx, "Database update exception while fetching Product Category Master {ProductCategoryId} by employee {EmployeeId}",
+                    id, loggedInEmployee.Id);
+
+                return ApiResponse<object>.ErrorResponse("Database error occurred", ExceptionMapper(dbEx), 500);
+            }
+            catch (Exception ex)
+            {
+                _logger.LogError(ex, "Unhandled exception while fetching Product Category Master {ProductCategoryId} by employee {EmployeeId}",
+                    id, loggedInEmployee.Id);
+
+                return ApiResponse<object>.ErrorResponse("Internal server error occurred", ExceptionMapper(ex), 500);
+            }
+        }
+
+        /// <summary>
+        /// Creates a new Product Category Master for the given tenant after validating permissions and uniqueness.
+        /// Provides structured logging, robust error handling, and clear user feedback.
+        /// </summary>
+        /// <param name="model">DTO containing Product Category details</param>
+        /// <param name="loggedInEmployee">Employee performing the operation (used for logging and permission checks)</param>
+        /// <param name="tenantId">Tenant identifier for multi-tenancy support</param>
+        /// <returns>ApiResponse containing the newly created category or error details</returns>
+        public async Task<ApiResponse<object>> CreateProductCategoryMasterAsync(ProductCategoryDto model, Employee loggedInEmployee, Guid tenantId)
+        {
+            // Generate a trace ID for distributed tracing/log correlation
+            var traceId = Guid.NewGuid();
+            _logger.LogInfo("Initiating Product Category Master creation by employee {EmployeeId} for tenant {TenantId}, TraceId: {TraceId}",
+                loggedInEmployee.Id, tenantId, traceId);
+
+            try
+            {
+                // Check if the employee has permission to manage master records
+                var hasManagePermission = await _permission.HasPermission(PermissionsMaster.ManageMasters, loggedInEmployee.Id);
+                if (!hasManagePermission)
+                {
+                    _logger.LogWarning("Access DENIED for employee {EmployeeId} managing PRODUCT CATEGORY MASTER, TraceId: {TraceId}",
+                        loggedInEmployee.Id, traceId);
+
+                    return ApiResponse<object>.ErrorResponse("Access Denied.", "You do not have permission to manage masters.", 403);
+                }
+
+                // Ensure the category name is unique per tenant
+                var productCategoryExists = await _context.ProductCategoryMasters
+                    .AnyAsync(pc => pc.Name == model.Name);
+
+                if (productCategoryExists)
+                {
+                    _logger.LogWarning("Duplicate Product Category Master creation attempted: {Name} for tenant {TenantId}, TraceId: {TraceId}",
+                        model.Name, tenantId, traceId);
+
+                    return ApiResponse<object>.ErrorResponse(
+                        "Product Category Master with the same name already exists.", $"An Product Category Master named '{model.Name}' already exists within this tenant.", 409);
+                }
+
+                // Map DTO to entity and set additional required fields
+                var productCategory = _mapper.Map<ProductCategoryMaster>(model);
+                productCategory.IsActive = true;
+
+                // Add and persist the new category
+                _context.ProductCategoryMasters.Add(productCategory);
+                await _context.SaveChangesAsync();
+
+                var response = _mapper.Map<ProductCategoryVM>(productCategory);
+
+                _logger.LogInfo("Product Category Master '{CategoryName}' created (Id: {CategoryId}) by employee {EmployeeId} in tenant {TenantId}",
+                    productCategory.Name, productCategory.Id, loggedInEmployee.Id, tenantId);
+
+                return ApiResponse<object>.SuccessResponse(response, "Product Category Master created successfully.", 201);
+            }
+            catch (DbUpdateException dbEx)
+            {
+                _logger.LogError(dbEx, "Database exception while creating Product Category Master by employee {EmployeeId}",
+                    loggedInEmployee.Id);
+
+                return ApiResponse<object>.ErrorResponse("Database error occurred while saving Product Category Master.", ExceptionMapper(dbEx), 500);
+            }
+            catch (Exception ex)
+            {
+                _logger.LogError(ex, "Unhandled exception during Product Category Master creation by employee {EmployeeId}",
+                    loggedInEmployee.Id);
+
+                return ApiResponse<object>.ErrorResponse("Internal server error occurred while creating Product Category Master.", ExceptionMapper(ex), 500);
+            }
+        }
+        public async Task<ApiResponse<object>> UpdateProductCategoryMasterAsync(Guid id, ProductCategoryDto model, Employee loggedInEmployee, Guid tenantId)
+        {
+            try
+            {
+                var hasManagePermission = await _permission.HasPermission(PermissionsMaster.ManageMasters, loggedInEmployee.Id);
+                if (!hasManagePermission)
+                {
+                    _logger.LogWarning("Access DENIED for employee {EmployeeId} for managing PRODUCT CATEGORY MASTER.", loggedInEmployee.Id);
+                    return ApiResponse<object>.ErrorResponse("Access Denied.", "You do not have permission to Manage masters", 403);
+                }
+
+                var productCategoryExists = await _context.ProductCategoryMasters.AnyAsync(pc => pc.Id != id && pc.Name == model.Name);
+                if (productCategoryExists)
+                {
+                    _logger.LogWarning("Product Category Master of name {Name} already existed in database", model.Name);
+                    return ApiResponse<object>.ErrorResponse("Product Category Master of same name already exists", "Product Category Master of same name already exists", 409);
+                }
+
+                if (model.Id.HasValue && model.Id == id)
+                {
+                    _logger.LogWarning("User provided invalid information while updating Product Category Master");
+                    return ApiResponse<object>.ErrorResponse("Invalid information", "User provided invalid information", 400);
+                }
+
+                var existingProductCategory = await _context.ProductCategoryMasters.FirstOrDefaultAsync(pc => pc.Id == id);
+                if (existingProductCategory == null)
+                {
+                    _logger.LogWarning("Product Category Master {ProductCategoryMastersId} not found in database for tenant {TenantId}", id, tenantId);
+                    return ApiResponse<object>.ErrorResponse("Product Category Master not found", "Product Category Master not found in database for current tenant", 404);
+                }
+
+                var existingEntityBson = _updateLogHelper.EntityToBsonDocument(existingProductCategory);
+
+                _mapper.Map(model, existingProductCategory);
+                await _context.SaveChangesAsync();
+
+                var response = _mapper.Map<ProductCategoryVM>(existingProductCategory);
+
+                await _updateLogHelper.PushToUpdateLogsAsync(new UpdateLogsObject
+                {
+                    EntityId = existingProductCategory.Id.ToString(),
+                    UpdatedById = loggedInEmployee.Id.ToString(),
+                    OldObject = existingEntityBson,
+                    UpdatedAt = DateTime.UtcNow
+                }, "ProductCategoryMasterModificationLog");
+
+                return ApiResponse<object>.SuccessResponse(response, "Successfully updated the Product Category Master", 200);
+            }
+            catch (DbUpdateException dbEx)
+            {
+                _logger.LogError(dbEx, "Database Exception occured while updating Product Category Master by employee {EmployeeId}", loggedInEmployee.Id);
+                return ApiResponse<object>.ErrorResponse("Internal Error occured", ExceptionMapper(dbEx), 500);
+            }
+            catch (Exception ex)
+            {
+                _logger.LogError(ex, "Exception occured while updating Product Category Master by employee {EmployeeId}", loggedInEmployee.Id);
+                return ApiResponse<object>.ErrorResponse("Internal Error occured", ExceptionMapper(ex), 500);
+            }
+        }
+        public async Task<ApiResponse<object>> DeleteProductCategoryMasterAsync(Guid id, bool active, Employee loggedInEmployee, Guid tenantId)
+        {
+            var message = active ? "restoring" : "deleting";
+            try
+            {
+                var hasManagePermission = await _permission.HasPermission(PermissionsMaster.ManageMasters, loggedInEmployee.Id);
+                if (!hasManagePermission)
+                {
+                    _logger.LogWarning("Access DENIED for employee {EmployeeId} for managing PRODUCT CATEGORY MASTER.", loggedInEmployee.Id);
+                    return ApiResponse<object>.ErrorResponse("Access Denied.", "You do not have permission to Manage masters", 403);
+                }
+
+                var existingProductCategory = await _context.ProductCategoryMasters.FirstOrDefaultAsync(pc => pc.Id == id);
+                if (existingProductCategory == null)
+                {
+                    _logger.LogWarning("Product Category Master {ProductCategoryId} not found in database for tenant {TenantId} while {Message} Product Category Master", id, tenantId, message);
+                    return ApiResponse<object>.ErrorResponse("Product Category Master not found", "Product Category Master not found in database for current tenant", 404);
+                }
+
+                var productsExists = await _context.Products.AnyAsync(p => p.ProductCategoryId == id && p.TenantId == tenantId);
+                if (productsExists)
+                {
+                    message = active ? "restore" : "delete";
+                    _logger.LogWarning("Employee {EmployeeId} tries to {Message} Product Category Master but mapping to Products founded", loggedInEmployee.Id, message);
+                    return ApiResponse<object>.ErrorResponse($"Product Category Master mapping to Products founded can not be {message}d", $"Product Category Master mapping to Products founded can not be {message}d", 400);
+                }
+
+                var existingEntityBson = _updateLogHelper.EntityToBsonDocument(existingProductCategory);
+
+                existingProductCategory.IsActive = active;
+
+                await _context.SaveChangesAsync();
+
+                var response = _mapper.Map<ProductCategoryVM>(existingProductCategory);
+
+                await _updateLogHelper.PushToUpdateLogsAsync(new UpdateLogsObject
+                {
+                    EntityId = existingProductCategory.Id.ToString(),
+                    UpdatedById = loggedInEmployee.Id.ToString(),
+                    OldObject = existingEntityBson,
+                    UpdatedAt = DateTime.UtcNow
+                }, "ProductCategoryMasterModificationLog");
+
+                message = active ? "restored" : "deleted";
+                return ApiResponse<object>.SuccessResponse(response, $"Successfully {message} Product Category Master", 200);
+            }
+            catch (DbUpdateException dbEx)
+            {
+                _logger.LogError(dbEx, "Database Exception occured while {Message} Product Category Master by employee {EmployeeId}", message, loggedInEmployee.Id);
+                return ApiResponse<object>.ErrorResponse("Internal Error occured", ExceptionMapper(dbEx), 500);
+            }
+            catch (Exception ex)
+            {
+                _logger.LogError(ex, "Exception occured while {Message} Product Category Master by employee {EmployeeId}", message, loggedInEmployee.Id);
+                return ApiResponse<object>.ErrorResponse("Internal Error occured", ExceptionMapper(ex), 500);
+            }
+        }
+        #endregion
+
         #region =================================================================== Helper Function ===================================================================
         private static object ExceptionMapper(Exception ex)
         {
diff --git a/Marco.Pms.Services/Service/ServiceInterfaces/IInventoryService.cs b/Marco.Pms.Services/Service/ServiceInterfaces/IInventoryService.cs
new file mode 100644
index 0000000..0285bbc
--- /dev/null
+++ b/Marco.Pms.Services/Service/ServiceInterfaces/IInventoryService.cs
@@ -0,0 +1,14 @@
+using Marco.Pms.Model.Dtos.Inventory;
+using Marco.Pms.Model.Employees;
+using Marco.Pms.Model.Utilities;
+
+namespace Marco.Pms.Services.Service.ServiceInterfaces
+{
+    public interface IInventoryService
+    {
+        #region =================================================================== Items APIs ===================================================================
+        Task<ApiResponse<object>> CreateItemAsync(ItemDto model, Employee loggedInEmployee, Guid tenantId);
+        Task<ApiResponse<object>> SuspendItemAsync(Guid id, bool isActive, Employee loggedInEmployee, Guid tenantId);
+        #endregion
+    }
+}
diff --git a/Marco.Pms.Services/Service/ServiceInterfaces/IMasterService.cs b/Marco.Pms.Services/Service/ServiceInterfaces/IMasterService.cs
index b53d150..77aa279 100644
--- a/Marco.Pms.Services/Service/ServiceInterfaces/IMasterService.cs
+++ b/Marco.Pms.Services/Service/ServiceInterfaces/IMasterService.cs
@@ -10,8 +10,17 @@ namespace Marco.Pms.Services.Service.ServiceInterfaces
 {
     public interface IMasterService
     {
-        #region =================================================================== Organization Type APIs ===================================================================
+        #region =================================================================== Country APIs ===================================================================
+        Task<ApiResponse<object>> GetCountriesAsync(string? searchString, Employee loggedInEmployee, Guid tenantId);
 
+        #endregion
+
+        #region =================================================================== States APIs ===================================================================
+        Task<ApiResponse<object>> GetStatesAsync(string? searchString, Employee loggedInEmployee, Guid tenantId);
+
+        #endregion
+
+        #region =================================================================== Organization Type APIs ===================================================================
         Task<ApiResponse<object>> GetOrganizationTypesAsync(Employee loggedInEmployee, Guid tenantId);
 
         #endregion
@@ -124,6 +133,14 @@ namespace Marco.Pms.Services.Service.ServiceInterfaces
         Task<ApiResponse<object>> DeletePurchaseOrderStatusAsync(Guid id, bool active, Employee loggedInEmployee, Guid tenantId);
         #endregion
 
+        #region =================================================================== Product Category APIs ===================================================================
+        Task<ApiResponse<object>> GetProductCategoryMasterListAsync(bool isActive, Employee loggedInEmployee, Guid tenantId);
+        Task<ApiResponse<object>> GetProductCategoryMasterDetailsAsync(Guid id, Employee loggedInEmployee, Guid tenantId);
+        Task<ApiResponse<object>> CreateProductCategoryMasterAsync(ProductCategoryDto model, Employee loggedInEmployee, Guid tenantId);
+        Task<ApiResponse<object>> UpdateProductCategoryMasterAsync(Guid id, ProductCategoryDto model, Employee loggedInEmployee, Guid tenantId);
+        Task<ApiResponse<object>> DeleteProductCategoryMasterAsync(Guid id, bool active, Employee loggedInEmployee, Guid tenantId);
+        #endregion
+
         #region =================================================================== Payment Adjustment Head APIs ===================================================================
         Task<ApiResponse<object>> GetPaymentAdjustmentHeadListAsync(bool isActive, Employee loggedInEmployee, Guid tenantId);
         Task<ApiResponse<object>> CreatePaymentAdjustmentHeadAsync(PaymentAdjustmentHeadDto model, Employee loggedInEmployee, Guid tenantId);