| Coverage | Status |
|---|---|
| Cross-sector | HIGH-RISK PLAYBOOK |
Tests and trigger
Hotel accommodation or restaurant service in hotel premises
Required control
Apply 05/2025 premises-wise financial-year definition and declaration records.
Risk
Current-day tariff alone is insufficient.
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.