diff --git a/src/docs/completed-routes.yaml b/src/docs/completed-routes.yaml
index 7dbbfa9..07be920 100644
--- a/src/docs/completed-routes.yaml
+++ b/src/docs/completed-routes.yaml
@@ -154,7 +154,52 @@ components:
         id: { type: string, example: '1' }
         item_code: { type: string, example: 'ITM-00006', description: Auto-generated on create via ITEM document series; read-only }
         item_name: { type: string, example: 'LABSA' }
-        hsn_code_id: { type: integer, nullable: true, example: 1 }
+        item_category_id: { type: string, example: '38' }
+        item_subcategory_id: { type: string, nullable: true, example: '30' }
+        hsn_code_id: { type: string, nullable: true, example: '1' }
+        item_category:
+          type: object
+          nullable: true
+          properties:
+            id: { type: string, example: '38' }
+            code: { type: string, example: 'RAW' }
+            name: { type: string, example: 'Raw Material' }
+        item_subcategory:
+          type: object
+          nullable: true
+          properties:
+            id: { type: string, example: '30' }
+            code: { type: string, example: 'CHEM' }
+            name: { type: string, example: 'Chemicals' }
+            item_category_id: { type: string, example: '38' }
+        hsn_code:
+          type: object
+          nullable: true
+          properties:
+            id: { type: string, example: '1' }
+            code: { type: string, example: '34029099' }
+            description: { type: string, example: 'Organic surface-active agents' }
+        uom:
+          type: object
+          nullable: true
+          properties:
+            id: { type: string }
+            code: { type: string }
+            name: { type: string }
+        gst_rate:
+          type: object
+          nullable: true
+          properties:
+            id: { type: string }
+            rate_pct: { type: number }
+            description: { type: string, nullable: true }
+        brand:
+          type: object
+          nullable: true
+          properties:
+            id: { type: string }
+            code: { type: string }
+            name: { type: string }
     BrandsCreateBody:
       type: object
       required: [code, name, brand_type]
diff --git a/src/modules/masters/items/items.service.js b/src/modules/masters/items/items.service.js
index 91d73f0..e0bf70c 100644
--- a/src/modules/masters/items/items.service.js
+++ b/src/modules/masters/items/items.service.js
@@ -15,6 +15,50 @@ const SOFT_DELETE_TABLES = new Set([
   'brands',
 ]);
 
+const itemInclude = {
+  item_categories: { select: { id: true, code: true, name: true } },
+  item_subcategories: { select: { id: true, code: true, name: true, item_category_id: true } },
+  hsn_codes: { select: { id: true, code: true, description: true } },
+  uom: { select: { id: true, code: true, name: true } },
+  gst_rates: { select: { id: true, rate_pct: true, description: true } },
+  brands: { select: { id: true, code: true, name: true } },
+};
+
+const toDecimal = (value) =>
+  value !== null && value !== undefined ? Number(value) : value;
+
+const sanitizeItem = (row) => {
+  if (!row) return null;
+  const {
+    item_categories,
+    item_subcategories,
+    hsn_codes,
+    uom,
+    gst_rates,
+    brands,
+    ...rest
+  } = row;
+
+  return {
+    ...rest,
+    min_order_qty: toDecimal(rest.min_order_qty),
+    reorder_level: toDecimal(rest.reorder_level),
+    item_category: item_categories || null,
+    item_subcategory: item_subcategories || null,
+    hsn_code: hsn_codes || null,
+    uom: uom || null,
+    gst_rate: gst_rates
+      ? { ...gst_rates, rate_pct: toDecimal(gst_rates.rate_pct) }
+      : null,
+    brand: brands || null,
+    item_categories: undefined,
+    item_subcategories: undefined,
+    hsn_codes: undefined,
+    gst_rates: undefined,
+    brands: undefined,
+  };
+};
+
 const normalizeString = (value) => {
   if (value === undefined || value === null) return value;
   const str = String(value).trim();
@@ -138,19 +182,22 @@ const createItems = async (payload, userId, requestId) => {
   if (data.is_asset_item === undefined) data.is_asset_item = false;
   if (data.is_active === undefined) data.is_active = true;
 
-  const created = await prisma.items.create({ data });
+  const created = await prisma.items.create({
+    data,
+    include: itemInclude,
+  });
 
   await auditLog({
     tableName: 'items',
     recordId: created.id,
     action: 'CREATE',
     oldValue: null,
-    newValue: created,
+    newValue: sanitizeItem(created),
     userId,
     requestId,
   });
 
-  return created;
+  return sanitizeItem(created);
 };
 
 const listItems = async (query) => {
@@ -169,9 +216,10 @@ const listItems = async (query) => {
       : {}),
   };
 
-  const [data, total] = await Promise.all([
+  const [rows, total] = await Promise.all([
     prisma.items.findMany({
       where,
+      include: itemInclude,
       orderBy: { created_at: 'desc' },
       skip,
       take: limit,
@@ -179,15 +227,16 @@ const listItems = async (query) => {
     prisma.items.count({ where }),
   ]);
 
-  return { data, meta: { page, limit, total } };
+  return { data: rows.map(sanitizeItem), meta: { page, limit, total } };
 };
 
 const getItemsById = async (id) => {
   const one = await prisma.items.findFirst({
     where: { id: BigInt(id), deleted_at: null },
+    include: itemInclude,
   });
   if (!one) throw new ApiError(404, 'items not found');
-  return one;
+  return sanitizeItem(one);
 };
 
 const updateItems = async (id, payload, userId, requestId) => {
@@ -204,6 +253,7 @@ const updateItems = async (id, payload, userId, requestId) => {
   const updated = await prisma.items.update({
     where: { id: BigInt(id) },
     data,
+    include: itemInclude,
   });
 
   await auditLog({
@@ -211,12 +261,12 @@ const updateItems = async (id, payload, userId, requestId) => {
     recordId: id,
     action: 'UPDATE',
     oldValue: existing,
-    newValue: updated,
+    newValue: sanitizeItem(updated),
     userId,
     requestId,
   });
 
-  return updated;
+  return sanitizeItem(updated);
 };
 
 const deleteItems = async (id, userId, requestId) => {