Source status: SOURCE-GATED SERIAL CONTROL
| Field | Controlled entry |
|---|---|
| Schedule and rate | Schedule II - 18% |
| Serial | 409 |
| Tariff reference | OPEN - exact current column (2) source capture required |
| Description | OPEN - exact current column (3) source capture required |
| Effective position | 22 September 2025, subject to later amendment review |
| Source chain | 09/2025 Central/Integrated Tax (Rate) and current amendment chain |
Entry-level application test
- Confirm the goods identity, composition, function and transaction date.
- Apply Customs Tariff Section and Chapter Notes and the General Rules for Interpretation.
- Match every word of the tariff reference and goods description.
- Check “other than”, residual, packaging, value, end-use and recipient conditions.
- Review Notification 19/2025, Notification 01/2026 and corrigenda where relevant.
- Test exemption, RCM, compensation cess, HSNS cess, customs and State counterpart.
Professional alert
Do not configure or publish a rate from the serial number alone.
Evidence checklist
- Signed notification page and amendment pages
- Product specification and tariff working
- Packaging/RSP and end-use evidence
- ERP effective-date approval
- Invoice, e-invoice, EWB and return mapping
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.