Indexable research master. The release gate for exact State/UT Act, Rule, notification, Circular, officer and form pages.
Seven release gates
- Official Act and section architecture.
- Exact current text and amendment lineage.
- Principal and amendment Rules.
- Notification/Circular/order inventory.
- Officer and form concordance.
- Interpretation, examples, Q&A and case law.
- Metadata, schema, sitemap and PDF QA.
No unresolved provision or instrument shell may be mass-indexed.
Finin2min Q&A
Can the CGST Act alone decide a State tax matter?
No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.
Can a Central notification be assumed to have a local counterpart?
No. Capture the exact State or UT instrument and effective date.
Can another State's e-way bill threshold be used?
No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.
Which High Court decision should be prioritised?
Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in