| Coverage | Status |
|---|---|
| 9964-9965 | HIGH-RISK RATE / EXEMPTION / RCM CHAIN OPEN |
Tests and trigger
Passenger versus goods; road/rail/air/water; GTA versus courier; transport with/without operator; ticketing versus charter.
Required control
Use the exact 11/2017 transport entry, mode, ITC condition and recipient facts.
Risk
A freight invoice is not necessarily GTA; consignment-note and service-character facts matter.
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.