Sector workflow. The page is indexable as a classification and source-control guide; exact rate entries must be opened before invoicing.
| Field | Control |
|---|---|
| SAC group | 9963 |
| Sector | Accommodation, food and beverage services |
| Primary rate family | Notification 11/2017-Central Tax (Rate), as currently amended |
| Exemption family | Notification 12/2017-Central Tax (Rate), as currently amended |
| RCM family | Notification 13/2017-Central Tax (Rate), as currently amended |
Sector analysis
Hotel specified-premises status, restaurant conditions, catering and event location affect rate and ITC.
Decision workflow
- Identify the actual contractual activity and recipient.
- Determine composite/mixed supply and principal supply.
- Assign the exact SAC and place of supply.
- Open taxable, exemption and RCM notification entries.
- Apply value, option, ITC and documentation conditions.
- Check ECO liability, import/export and State counterpart.
Evidence
- Contract, scope and deliverables
- Invoice and value breakup
- Supplier and recipient status
- Location and place-of-supply evidence
- Option/declaration and ITC treatment
- Current notification serial and amendments
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.