Source-controlled family. The page controls the instrument family; entry-level reliance requires the exact signed source.
| Instrument | Purpose |
|---|---|
| 05/2025-Central Tax (Rate) | Amendments to service rate notification implementing 55th Council recommendations |
Required source controls
- Exact notification number, date and Gazette copy
- Enabling section and recommendation basis
- Effective date and transition/savings
- Principal entry and all amendments
- CGST, IGST, UTGST and SGST counterparts
- Circular, judgment and AAR/AAAR treatment
Professional alert
Includes specified-premises changes from April 2025.
Implementation example
An ERP tax code is not activated merely from the notification title. The reviewer stores the entry, HSN/SAC, description, conditions, tax component, effective dates and supporting evidence, then approves testing and deployment.
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.