| Coverage | Status |
|---|---|
| 9983 | PRINCIPAL BASELINE + POS / SOFTWARE CONTROL |
Tests and trigger
Consulting, management, architecture, engineering, advertising, software development, licensing, implementation, intermediary and OIDAR.
Required control
Principal table distinguishes print-media advertising space at 2.5% CGST and other 9983 services at 9% CGST; current chain remains mandatory.
Risk
Software licence, development, SaaS, OIDAR and intermediary treatment are not interchangeable.
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.