| Coverage | Status |
|---|---|
| 9985 | PRINCIPAL BASELINE + SPECIAL TOUR-OPERATOR CONDITION |
Tests and trigger
Manpower supply versus employment; BPO/call centre; back office; tour package; commission/support; intermediary.
Required control
Principal table provides a 2.5% CGST tour-operator baseline subject to no-ITC and gross-billing conditions; other support services baseline 9%.
Risk
Later amendments and export/intermediary rules can change the result.
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.