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FININ2MIN
GST Service Sector Map

PB-12 - Restaurant through ECO

GST service classification and notification-entry map for Restaurant through ECO.

Legal cut-off: 19 July 2026Robots: noindex,followAuthors: CA Nikhil Gupta and Kajri SinghReviewed by CA Nikhil Gupta and Kajri SinghLast reviewed 19 July 2026
Source status: This page is retained for research navigation and is excluded from search indexing until its underlying official evidence is fully linked and reviewed.
Controlled sector map. This map is a professional issue finder, not a complete rate certificate.
CoverageStatus
Cross-sectorHIGH-RISK PLAYBOOK

Tests and trigger

Restaurant service ordered through platform

Required control

Archive the amendment that added restaurant service and later specified-premises changes.

Risk

Do not derive current platform liability only from the 2017 principal text.

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.