Source status: A_DIRECT / CANDIDATE_WITH_CONTROLS
| Field | Controlled entry |
|---|---|
| Card | B3-R03 |
| SAC | Chapter 99 |
| Service | Government services to business entity |
| Sector | |
| CGST component | Rate from current taxable entry |
| Indicative combined GST | Rate from current taxable entry |
| Effective date | Principal RCM from 1 July 2017 |
| Liability | Business entity recipient under RCM where current entry applies |
| Condition | Service by government/local authority to business entity, subject to exclusions and amendments. |
| Official source | gstcouncil.gov.in |
Professional alert
Postal, aircraft/vessel and transport exceptions plus later changes require review.
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.