| Coverage | Status |
|---|---|
| 9991 | PRINCIPAL RATE / EXEMPTION / RCM OVERLAY |
Tests and trigger
Government/public authority status; business recipient; statutory fee versus consideration; sovereign/public function; article 243G/243W nexus.
Required control
Original 11/2017 baseline is 9% CGST, but 12/2017 contains broad conditional exemptions and 13/2017 can shift liability.
Risk
Government supplier does not automatically make every service exempt.
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.