| Field | Controlled entry |
|---|---|
| Notification | 10/2025-Central Tax (Rate) |
| Serial | 169 |
| Tariff reference | - |
| Description | Supply of goods by a Government entity to Central Government, State Government, Union Territory, local authority or any person specified by Central Government, State Government, Union Territory or local authority, against consideration received from Central Government, State Government, Union Territory or local authority in the form of grants |
| Effective date | 22 September 2025 |
Exemption application test
- Match the goods and tariff reference exactly.
- Apply packaging, retail-sale, end-use, Government-entity and documentary conditions.
- Check whether the goods fall in a taxable rate schedule instead.
- Review amendments, corrigenda and State counterpart.
- Preserve evidence supporting every exemption condition.
Professional alert
An exemption is construed through the complete entry. A commercial description, historical FAQ or recipient expectation cannot replace the notification wording.
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.
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