| Coverage | Status |
|---|---|
| 9973 | CONTROLLED SECTOR MAP - RATE/POS CHAIN OPEN |
Tests and trigger
Goods versus right to use; with/without operator; vehicle/aircraft/vessel/equipment; IP and intangible-use rights.
Required control
The exact leasing/rental entry, asset class and ITC condition must be read from 11/2017.
Risk
Possession/control, bundled operation and cross-border location can change classification and place of supply.
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.