| Coverage | Status |
|---|---|
| 9986 | PRINCIPAL NIL / 9% BASELINE - CURRENT CHAIN OPEN |
Tests and trigger
Cultivation-linked activity; primary-market processing; agricultural produce; mining/utility support; job work linked to cultivation.
Required control
Principal 11/2017 contains Nil agriculture-support entries and 9% CGST for mining/electricity/gas/water support.
Risk
Processing that changes essential characteristics may lose agricultural treatment.
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.