Controlled sector map. This map is a professional issue finder, not a complete rate certificate.
| Coverage | Status |
|---|---|
| Cross-sector | HIGH-RISK PLAYBOOK |
Tests and trigger
Cross-border digital or facilitation service
Required control
Classify own-account service, automated online service, IP licence and facilitation separately.
Risk
Location and payment alone do not establish export.
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.