Release priority: P0 PRINCIPAL PDF + FULL CHAIN
| Field | Controlled position |
|---|---|
| Instrument | 17/2017-Central Tax (Rate) |
| Date | 28 June 2017 |
| Gazette reference | Principal Gazette reference to be archived |
| Role | Electronic-commerce-operator liability for specified services |
| Current source status | 08/2025 later amendment index-confirmed |
Consolidation requirements
- Archive principal notification and corrigenda.
- Capture every amending notification and effective clause.
- Redline serials, conditions, explanations and definitions.
- Map CGST, IGST, UTGST and SGST counterparts.
- Publish entry pages only after reviewer sign-off.
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.