Skip to main contentSkip to content
FININ2MIN
GST Service Conflict

C-03 - RCM versus ECO

Service notification-entry conflict control for RCM versus ECO.

Legal cut-off: 19 July 2026Robots: noindex,followAuthors: CA Nikhil Gupta and Kajri SinghReviewed by CA Nikhil Gupta and Kajri SinghLast reviewed 19 July 2026
Source status: This page is retained for research navigation and is excluded from search indexing until its underlying official evidence is fully linked and reviewed.
Priority: P0
IssueRisk
RCM versus ECOTreating the same notified service under the wrong liability mechanism

Required control

Check section 9(3) and 9(5) independently

Resolution sequence

  1. Classify the service.
  2. Test exemption before rate.
  3. Determine the person liable.
  4. Apply valuation and place of supply.
  5. 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.