Source status: A_DIRECT / CANDIDATE_WITH_CONTROLS
| Field | Controlled entry |
|---|---|
| Card | B2-R05 |
| SAC | Cross-sector |
| Service | Sponsorship services after Notification 07/2025 |
| Sector | |
| CGST component | Rate from current taxable-service entry |
| Indicative combined GST | Rate from current taxable-service entry |
| Effective date | Notification dated 16 January 2025 |
| Liability | Body corporate or partnership-firm recipient under RCM where complete entry applies |
| Condition | Supplier is any person other than a body corporate after the 07/2025 amendment. |
| Official source | gstcouncil.gov.in |
Professional alert
Body-corporate supplier is outside the amended supplier description; confirm current complete serial.
Five-layer service test
- Classify the actual activity and SAC.
- Apply the complete current 11/2017 rate serial.
- Test the complete 12/2017 exemption entry.
- Determine supplier, recipient, RCM or ECO liability under 13/2017 and 17/2017.
- Apply valuation, place of supply, ITC conditions and effective date.
Evidence
- Contract and deliverables
- Supplier/recipient status
- Option or declaration
- Value and ITC working
- Exact notification serial and amendments
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.