Source status: D_HOLD / HOLD
| Field | Controlled entry |
|---|---|
| Card | B2-R08 |
| SAC | 9983 / 9973 |
| Service | Software development, licence, SaaS and OIDAR |
| Sector | |
| CGST component | HOLD |
| Indicative combined GST | HOLD |
| Effective date | Supply-date specific |
| Liability | Supplier, recipient under import RCM, or special OIDAR mechanism depending on facts |
| Condition | Separate development service, IP/software right, SaaS and automated online supply. |
| Official source | www.indiacode.nic.in |
Professional alert
Do not use one generic software rate/POS conclusion.
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.