| Coverage | Status |
|---|---|
| 9984 | PRINCIPAL 11/2017 BASELINE - AMENDMENT CHAIN OPEN |
Tests and trigger
Telecom connectivity, spectrum/right use, broadcasting, news/data supply, online information and platform functionality.
Required control
Principal baseline is 9% CGST unless a specific exemption or later entry applies.
Risk
Telecom licence/spectrum, OIDAR and news services require separate legal layers.
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.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in