Classification first. Rate second. Effective date always.
Legal cut-off: 27 July 2026
Condition-driven SAC framework; no false one-SAC-one-rate assumption.
Open Service Rate Explorer22 Sep 2025 principal reset → 1 Feb 2026 tobacco restructure → 1 May 2026 beverage tariff alignment.
Why can the same HSN return multiple candidates?
Because GST notifications often distinguish by description, packaging, use, value or exclusions. Multiple candidates are safer than a false single answer.
Does an HSN finder determine classification?
No. It narrows candidates; Customs Tariff notes and product facts control classification.