Certification master. The current goods-rate base took effect on 22 September 2025 and replaced the 2017 principal rate notification, subject to historical savings.
Required fields
- Notification number, date and Gazette reference
- Enabling section
- Principal instrument and supersession
- Exact amendment text and affected serials
- Commencement and savings
- CGST, IGST, UTGST and SGST counterparts
- Circular and judicial treatment
Release controls
- Archive the signed PDF and hash.
- Redline old and new entries.
- Update serial register and pages.
- Run legal and production QA.
- Publish with visible effective date.
Finin2min Q&A
Does a serial number alone establish the GST rate?
No. The tariff reference, complete description, exclusions, conditions, amendment history and transaction date must all match.
Can an Integrated Tax entry be copied into a Central Tax conclusion?
The counterpart architecture is ordinarily aligned, but the exact Central Tax and applicable State or Union Territory instrument must still be verified.
What does source-gated mean?
The route and serial are controlled, but the exact signed current entry or complete amendment chain has not yet passed the release gate.
Can a portal rate finder replace the Gazette?
No. It is a discovery aid. The Gazette notification and binding law remain controlling.