SR-01 - Specified premises - prior-year tariff test
A_DIRECT
Open76 controlled cards. 21 direct-source cards are indexable; the remaining cards are held pending full current consolidation.
SR-02 - Specified premises - registered-person opt-in
A_DIRECT
OpenSR-03 - Specified premises - registration-stage opt-in
A_DIRECT
OpenSR-04 - Specified premises - opt-out
A_DIRECT
OpenSR-05 - Transmission or distribution of electricity - amended wording
B_PRINCIPAL_BASELINE
OpenSR-06 - Motor Vehicle Accident Fund insurance services
A_DIRECT
OpenSR-07 - NSDC-approved training partner
B_PRINCIPAL_BASELINE
OpenSR-08 - Commercial-property renting from unregistered supplier to registered recipient
A_DIRECT
OpenSR-09 - Residential dwelling or non-commercial renting scenarios
D_HOLD
OpenSR-10 - Goods transport agency and road-freight services
D_HOLD
OpenSR-11 - Rental of motor vehicle with operator
D_HOLD
OpenSR-12 - Leasing or rental without operator
C_CONTEXT_OR_HISTORICAL
OpenSR-13 - Works contract and construction
D_HOLD
OpenSR-14 - Interest or discount versus financial-service fees
D_HOLD
OpenSR-15 - Restaurant or food service through e-commerce operator
D_HOLD
OpenSR-16 - Additional reverse-charge changes under 07/2025
D_HOLD
OpenB2-R01 - Research and development services
B_PRINCIPAL_BASELINE
OpenB2-R02 - Legal and accounting services - base-rate layer
B_PRINCIPAL_BASELINE
OpenB2-R03 - Legal services by advocate or firm to business entity
A_DIRECT
OpenB2-R04 - Arbitral tribunal services to business entity
A_DIRECT
OpenB2-R05 - Sponsorship services after Notification 07/2025
A_DIRECT
OpenB2-R06 - Selling advertising space in print media
B_PRINCIPAL_BASELINE
OpenB2-R07 - Other professional, technical and business services
B_PRINCIPAL_BASELINE
OpenB2-R08 - Software development, licence, SaaS and OIDAR
D_HOLD
OpenB2-R09 - Telecommunications, broadcasting and information supply
B_PRINCIPAL_BASELINE
OpenB2-R10 - Tour-operator service - original conditional entry
C_CONTEXT_OR_HISTORICAL
OpenB2-R11 - BPO, call-centre and back-office support
B_PRINCIPAL_BASELINE
OpenB2-R12 - Staffing, manpower and secondment arrangements
D_HOLD
OpenB2-R13 - Specified support services to agriculture
C_CONTEXT_OR_HISTORICAL
OpenB2-R14 - Support services to mining, electricity, gas and water distribution
B_PRINCIPAL_BASELINE
OpenB2-R15 - Maintenance, repair and installation excluding construction
B_PRINCIPAL_BASELINE
OpenB2-R16 - Specified original job-work list
C_CONTEXT_OR_HISTORICAL
OpenB2-R17 - Other manufacturing services on inputs owned by others
B_PRINCIPAL_BASELINE
OpenB2-R18 - Publishing, printing, reproduction and material recovery
B_PRINCIPAL_BASELINE
OpenB2-R19 - Intermediary service and export claim
D_HOLD
OpenB2-R20 - Director services to company/body corporate
A_DIRECT
OpenB3-R01 - Public administration and community services
B_PRINCIPAL_BASELINE
OpenB3-R02 - Pure services to government for Panchayat/Municipality functions
C_CONTEXT_OR_HISTORICAL
OpenB3-R03 - Government services to business entity
A_DIRECT
OpenB3-R04 - Education services - base-rate layer
B_PRINCIPAL_BASELINE
OpenB3-R05 - Educational institution to students, faculty and staff
C_CONTEXT_OR_HISTORICAL
OpenB3-R06 - Specified services supplied to school-level educational institution
C_CONTEXT_OR_HISTORICAL
OpenB3-R07 - NSDC-approved training partner services
A_DIRECT
OpenB3-R08 - Government-funded training programme
C_CONTEXT_OR_HISTORICAL
OpenB3-R09 - Healthcare services by clinical establishment/practitioner/paramedics
C_CONTEXT_OR_HISTORICAL
OpenB3-R10 - Patient transportation by ambulance
C_CONTEXT_OR_HISTORICAL
OpenB3-R11 - Cord-blood/stem-cell preservation services
C_CONTEXT_OR_HISTORICAL
OpenB3-R12 - Waste and environmental-protection services - base layer
B_PRINCIPAL_BASELINE
OpenB3-R13 - Common biomedical-waste treatment for clinical establishment
C_CONTEXT_OR_HISTORICAL
OpenB3-R14 - Membership-organisation services
B_PRINCIPAL_BASELINE
OpenB3-R15 - Recreational, cultural and sporting services
C_CONTEXT_OR_HISTORICAL
OpenB3-R16 - Specified services to recognised sports body
C_CONTEXT_OR_HISTORICAL
OpenB3-R17 - Personal and miscellaneous services
B_PRINCIPAL_BASELINE
OpenB3-R18 - Domestic services
B_PRINCIPAL_BASELINE
OpenB3-R19 - Services by foreign diplomatic mission in India
C_CONTEXT_OR_HISTORICAL
OpenB3-R20 - Government fines, penalties and tolerating non-performance
C_CONTEXT_OR_HISTORICAL
OpenB4-L01 - Sponsorship supplier exclusion
A_DIRECT
OpenB4-L02 - Commercial-property RCM recipient exclusion
A_DIRECT
OpenB4-L03 - Specified-premises cross-reference in ECO notification
A_DIRECT
OpenB4-L04 - Commercial-property renting RCM creation
A_DIRECT
OpenB4-L05 - Advocate legal services
A_DIRECT
OpenB4-L06 - Arbitral tribunal
A_DIRECT
OpenB4-L07 - Director services
A_DIRECT
OpenB4-L08 - Insurance agent
A_DIRECT
OpenB4-L09 - Recovery agent
A_DIRECT
OpenB4-L10 - Government services to business
C_CONTEXT_OR_HISTORICAL
OpenB4-L11 - GTA RCM
C_CONTEXT_OR_HISTORICAL
OpenB4-L12 - Copyright supplied by author/artist
C_CONTEXT_OR_HISTORICAL
OpenB4-L13 - ECO passenger transport
C_CONTEXT_OR_HISTORICAL
OpenB4-L14 - ECO accommodation
C_CONTEXT_OR_HISTORICAL
OpenB4-L15 - ECO restaurant services
D_HOLD
OpenB4-L16 - Vehicle-rental RCM
D_HOLD
OpenB4-L17 - Import of services from related person
D_HOLD
OpenB4-L18 - Secondment and employee costs
D_HOLD
OpenB4-L19 - TDR/FSI/long-term lease to promoter
D_HOLD
OpenB4-L20 - OIDAR to non-taxable online recipient
D_HOLD
Open