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GST Complete Repository

GST Complete Scope and Maturity Map

A transparent scope-by-scope distinction between complete architecture, exact law and source-gated content.

Legal cut-off: 19 July 2026Authors: CA Nikhil Gupta and Kajri SinghSource-controlled release
Completion model. “Complete scope” means no required GST domain is omitted. Exact source certification remains independently visible.
DomainModuleScopeExact/source statusDeployment
CGST Act and definitionsPhase 1COMPLETE ARCHITECTUREOperative sections and 124 definition pages includedUse Phase 1 selected canonicals
CGST RulesPhase 1COMPLETE ROUTES140 exact/consolidated; 65 source-gatedKeep source-gated rules noindex
Forms, returns and workflowsPhases 1, 2 and 6COMPLETE OPERATING SCOPEOperational handbook; exact form/version remains row-controlledDeploy substantive workflows only
Circulars, instructions and ordersPhase 2COMPLETE CONTROLLED UNIVERSERecent official-index metadata and controlled historical number spaceUse source status and supersession register
IGST, UTGST and Compensation Cess ActsPhase 3COMPLETE ALLIED-ACT SCOPESection routes, concordance and workflows includedDeploy certified pages
Judicial citatorPhase 4COMPLETE RESEARCH ARCHITECTURE21 Supreme Court pages plus High Court/AAR/AAAR/GSTAT mapsRecheck current appeal/later-history status
State and UT overlaysPhase 5ALL 36 JURISDICTIONSLocal Act/Rule/rate items remain source-controlled where not archivedDeploy landing/portal pages; hold unresolved local-law pages
GST portal, e-invoice and EWBPhase 6COMPLETE OPERATING SCOPECurrent workflows and monitored source classesMaintain daily freshness watch
Rates and classificationPhase 7COMPLETE CLASSIFICATION ARCHITECTUREHSN/SAC methods and calculators; entry-level reliance via Phase 8Use calculators with legal boundary
Goods-rate serialsPhase 8ALL 1,196 ACTIVE POSITIONS CONTROLLED59 certified; remaining rows source-gatedOnly certified rows indexable
Exempt-goods serialsPhase 8ALL 172 POSITIONS CONTROLLED28 certified plus 37-medicine Annexure IOnly certified rows indexable
Service rate/exemption/RCM/ECOPhases 7 and 8COMPLETE ISSUE AND CARD SCOPE21 direct-source cards; remaining principal-chain closures visibleApply notification-specific release gate

Finin2min Q&A

Does “complete package” mean every notification row is certified verbatim?

No. It means the entire required scope, workflow, route and source-closure control are included. Exact certification remains visible at row level.

Which page should be deployed where multiple phases share a canonical?

Use the publication-precedence register. It selects the latest safe phase and suppresses archived predecessors.

Can noindex pages be used professionally?

They are research and source-control pages. Verify the official source and complete the stated review gate before reliance or public indexation.

How is the repository kept current?

Daily official-source monitoring, weekly judicial and State review, monthly redlines, quarterly source-quality review and annual republication.