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FININ2MIN
GST Service Sector Map

PB-10 - ECO passenger transport

GST service classification and notification-entry map for ECO passenger transport.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Controlled sector map. This map is a professional issue finder, not a complete rate certificate.
CoverageStatus
Cross-sectorHIGH-RISK PLAYBOOK

Tests and trigger

Passenger transport supplied through platform

Required control

Match vehicle/service category and platform role.

Risk

ECO liability does not change underlying rate/ITC condition.

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.