| Coverage | Status |
|---|---|
| 9998 | PRINCIPAL 9% BASELINE - EMPLOYMENT BOUNDARY |
Tests and trigger
Domestic worker employee versus agency/manpower supply; household recipient; reimbursement and platform arrangement.
Required control
Original baseline 9% CGST for domestic services; employer-employee services may be outside supply.
Risk
Direct employment and commercial agency supply are different.
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.