| Coverage | Status |
|---|---|
| 9987 | PRINCIPAL 9% CGST BASELINE - CLASSIFICATION CONTROL |
Tests and trigger
Repair versus works contract; installation of movable/immovable property; warranty; AMC; spare parts and composite supply.
Required control
Principal baseline is 9% CGST; exact current serial and goods/service composition must be checked.
Risk
Immovable-property installation can move to Heading 9954.
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.