diff --git a/nirman/yaml_parser.py b/nirman/yaml_parser.py
new file mode 100644
index 0000000..2c1e8af
--- /dev/null
+++ b/nirman/yaml_parser.py
@@ -0,0 +1,39 @@
+import yaml
+from typing import Any, List, Tuple
+
+
+def parse_yaml_tree(yaml_text: str) -> List[Tuple[int, str, bool]]:
+    data = yaml.safe_load(yaml_text)
+    tree: List[Tuple[int, str, bool]] = []
+
+    def walk(node: Any, depth: int):
+        if isinstance(node, dict):
+            for key, value in node.items():
+
+                # --- SPECIAL CASE: handle `files` as direct files ---
+                if key == "files":
+                    if isinstance(value, list):
+                        for item in value:
+                            tree.append((depth, str(item), False))
+                    else:
+                        tree.append((depth, str(value), False))
+                    continue
+
+                # Normal dict key = folder
+                tree.append((depth, key, True))
+                walk(value, depth + 1)
+
+        elif isinstance(node, list):
+            for item in node:
+                if isinstance(item, dict):
+                    for key, value in item.items():
+                        tree.append((depth, key, True))
+                        walk(value, depth + 1)
+                else:
+                    tree.append((depth, str(item), False))
+
+        else:
+            tree.append((depth, str(node), False))
+
+    walk(data, 0)
+    return tree
diff --git a/structure.yaml b/structure.yaml
new file mode 100644
index 0000000..ba1827d
--- /dev/null
+++ b/structure.yaml
@@ -0,0 +1,7 @@
+project:
+  src:
+    - main.py
+    - utils:
+        - helper.py
+  tests:
+    - test_main.py
diff --git a/tests/test_yaml_parser.py b/tests/test_yaml_parser.py
new file mode 100644
index 0000000..cba32bd
--- /dev/null
+++ b/tests/test_yaml_parser.py
@@ -0,0 +1,31 @@
+import pytest
+from nirman.yaml_parser import parse_yaml_tree
+
+
+def test_simple_yaml_tree():
+    yaml_data = """
+project:
+  src:
+    - main.py
+    - utils:
+        - helper.py
+  tests:
+    - test_main.py
+  files:
+    - README.md
+"""
+
+    expected = [
+        (0, "project", True),
+        (1, "src", True),
+        (2, "main.py", False),
+        (2, "utils", True),
+        (3, "helper.py", False),
+        (1, "tests", True),
+        (2, "test_main.py", False),
+        (1, "README.md", False),
+    ]
+
+    parsed = parse_yaml_tree(yaml_data)
+    assert parsed == expected
+