| Coverage | Status |
|---|---|
| 9954 | CONTROLLED SECTOR MAP - PRINCIPAL RATE CHAIN OPEN |
Tests and trigger
Works contract versus pure labour/material supply; immovable-property nexus; original works/repair; promoter/non-promoter; residential/commercial/government project.
Required control
Base rate and ITC condition must be taken from the complete 11/2017 serial effective on the supply date.
Risk
Composite supply, land deduction, development rights, long-term lease, TDR/FSI and promoter-specific rules can change the result.
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.