| Coverage | Status |
|---|---|
| 9969 | DIRECT 06/2025 EXEMPTION-WORDING ANCHOR |
Tests and trigger
Transmission/distribution service versus ancillary work, meter rent, testing, connection, maintenance or infrastructure service.
Required control
Base-rate conclusion for non-exempt ancillary services requires the complete 11/2017 entry.
Risk
The direct wording amendment does not automatically exempt every service supplied by an electricity distribution utility.
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.