Priority: P0
| Issue | Risk |
|---|---|
| Rate versus RCM | Supplier charges tax despite recipient liability or vice versa |
Required control
Determine payer after classification/exemption
Resolution sequence
- Classify the service.
- Test exemption before rate.
- Determine the person liable.
- Apply valuation and place of supply.
- Document the current 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.