| Coverage | Status |
|---|---|
| 9961-9962 | CONTROLLED SECTOR MAP - PRINCIPAL RATE CHAIN OPEN |
Tests and trigger
Trading of goods versus commission/agency/service; principal-agent relationship; margin/commission; intermediary and e-commerce platform role.
Required control
Classify the service element under the relevant SAC; trading turnover itself remains a supply of goods.
Risk
A purchase-and-resale margin is not automatically a commission service.
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.