| Coverage | Status |
|---|---|
| 9996 | MULTI-RATE PRINCIPAL BASELINE + EXEMPTION CHAIN OPEN |
Tests and trigger
Admission, event organisation, sports body, player/referee/coach, cinema/amusement/gambling, cultural or religious event.
Required control
Original 11/2017 had 9% and 14% CGST entries; current rates require full amendments. 12/2017 contains sports/cultural exemptions.
Risk
Admission price, event type and organiser status materially affect 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.