| Coverage | Status |
|---|---|
| 9963 | DIRECT 05/2025 CONDITION ANCHOR + BASE-RATE CHAIN OPEN |
Tests and trigger
Hotel accommodation, restaurant, outdoor catering, banquet, food delivery and bundled-event services; premises-wise specified-premises status.
Required control
Notification 05/2025 changes the specified-premises definition from 1 April 2025; the applicable rate and ITC condition still require the complete 11/2017 serial.
Risk
Premises status is financial-year and premises specific; it is not determined merely by brand category or current room tariff.
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.