| Coverage | Status |
|---|---|
| 9972 | DIRECT 09/2024 RCM ANCHOR + PRINCIPAL CHAIN OPEN |
Tests and trigger
Residential/commercial renting; dwelling used as residence; brokerage; property management; leasing versus construction/works contract.
Required control
Base rate and exemption require complete 11/2017 and 12/2017 entries.
Risk
The corrigendum changes 'immovable property' to 'property'; residential-dwelling and use conditions must still be tested separately.
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.