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GST Service Conflict Directory

GST Service Notification Conflict Directory

Twenty high-risk service notification-entry conflicts.

Legal cut-off: 19 July 2026Robots: noindex,followAuthors: CA Nikhil Gupta and Kajri Singh
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.

C-01 - Rate versus exemption

P0

Open

C-02 - Rate versus RCM

P0

Open

C-03 - RCM versus ECO

P0

Open

C-04 - Principal baseline versus current law

P0

Open

C-05 - Specified premises

P0

Open

C-06 - Commercial rent RCM

P0

Open

C-07 - Sponsorship RCM

P0

Open

C-08 - GTA versus transporter

P0

Open

C-09 - Director versus employee

P0

Open

C-10 - Interest versus fee

P1

Open

C-11 - Education/health definitions

P0

Open

C-12 - Agriculture versus processing

P1

Open

C-13 - Software versus OIDAR/IP

P0

Open

C-14 - Intermediary versus own-account

P0

Open

C-15 - Pure agent/reimbursement

P1

Open

C-16 - Composite versus mixed supply

P0

Open

C-17 - ITC-linked concessional rate

P0

Open

C-18 - Place of supply

P0

Open

C-19 - Related-person import

P0

Open

C-20 - Platform role

P0

Open