Classification alert: ALERT
| Coverage | Evidence/trigger |
|---|---|
| Chapter 27 | The 2021 FAQ cites Rs.400 per tonne compensation cess. |
Required control
Do not use as a 2026 certificate; verify current cess/HSNS instrument.
Resolution workflow
- Capture complete product and transaction facts.
- Open all potentially competing entries.
- Apply tariff notes and GRI.
- Check current 2025/2026 notifications rather than historical FAQ rates.
- Document why competing classifications are rejected.
- Escalate material uncertainty for ruling or legal opinion.
Finin2min Q&A
Can an HSN chapter determine the GST rate?
No. The exact heading, description, exclusions, conditions, notification entry and effective date must be matched.
Can a GST Council recommendation be applied directly?
No. Identify the implementing notification and commencement date.
Does a portal rate search replace classification?
No. It is an aid; the tariff, notification and evidence control the legal conclusion.
When should a rate page be indexed?
Only after exact current entry text, amendments, conditions, examples and reviewer approval are complete.
Source and review trail
Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.
- Official starting point
- www.gstcouncil.gov.in