| Coverage | Status |
|---|---|
| 9988 | PRINCIPAL CONCESSIONAL / STANDARD BASELINE - CURRENT CHAIN OPEN |
Tests and trigger
Ownership of inputs; manufacturing versus repair; goods category; intermediate process; printer/publisher model.
Required control
Principal table contains a 2.5% CGST baseline for specified job work and 9% for other manufacturing services; extensive later amendments require closure.
Risk
Do not apply the original concessional list as a current universal job-work rate.
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