SAC-sector rate, exemption and reverse-charge workflows.
Construction, civil works, developer/promoter, government and concessional project entries require exact Notification 11
For the connected rule or filing step, see GST Services Rate Master.
Open sectorCommission, agency, margin and principal-to-principal character affect classification and valuation.
For the connected rule or filing step, see Find the GST rate. See the law behind it..
Open sectorRetail service classification must not be confused with supply of goods.
Open sectorHotel specified-premises status, restaurant conditions, catering and event location affect rate and ITC.
Open sectorMode, class, operator, recipient and input-credit condition determine treatment.
Open sectorGTA status, consignment note, recipient class, forward/RCM option and multimodal transport are separate tests.
Open sectorWith/without operator, duration, recipient and fuel inclusion affect classification.
Open sectorPort, airport, warehousing, cargo handling and logistics must be split from core transport.
Open sectorGovernment postal functions, express parcel and courier supplies require separate entries.
Open sectorInterest exemptions, fee income, securities, insurance and intermediary services require separate valuation and rate tes
Open sectorConstruction before completion, renting, development rights, long-term lease and land/building exclusions require transa
Open sectorGoods leasing, IP rights and immovable-property renting require separate SAC and rate entries.
Open sectorContract R&D, grants, intellectual property and export conditions must be analysed separately.
Open sectorAdvocate, firm, arbitral tribunal, CA/accounting and recipient status affect RCM and forward charge.
Open sectorConsulting, IT, engineering, advertising and intermediary/place-of-supply issues require precise description.
Open sectorTelecom, internet, database, OIDAR and broadcasting have distinct place-of-supply and valuation rules.
Open sectorManpower, security, housekeeping, recruitment and business support can carry different RCM or rate conditions.
Open sectorCultivation support, exploration, drilling and utility services require end-use and recipient analysis.
Open sectorGoods component, works-contract character, warranty and place of supply must be separated.
Open sectorJob work versus manufacturing service, registered-principal status and product class can alter rate.
Open sectorPrinting, reproduction and material ownership determine goods-versus-service classification.
Open sectorSovereign/statutory functions, business entities and Notification 12/2017 exemptions require exact entry mapping.
Open sectorEducational institution definition, curriculum, ancillary services and recipient/supplier conditions control exemption.
Open sectorClinical establishment, authorised medical practitioner, room/food, diagnostics and cosmetic treatment require exact sco
Open sectorMunicipal, government and environmental service exemptions require recipient and function tests.
Open sectorClub, association and mutuality issues require current section 7 treatment and exact rate entry.
Open sectorAdmission, event organisation, betting/gaming and place-of-supply rules differ.
Open sectorLaundry, beauty, domestic and personal services require exact SAC and entry.
Open sectorEmployment relationship and independent supply must be separated.
Open sectorInternational organisation exemptions require the exact instrument and recipient status.
Open sectorUse the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.