| Coverage | Status |
|---|---|
| 9992 | PRINCIPAL 9% BASELINE + CONDITIONAL EXEMPTIONS |
Tests and trigger
Educational institution definition; recognised curriculum; vocational course; student/faculty/staff; input service; NSDC approval and programme.
Required control
Original 11/2017 baseline is 9% CGST; 12/2017 contains education exemptions, and 06/2025 expands serial 69.
Risk
Coaching, executive education and unrelated commercial programmes may be taxable.
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.