diff --git a/xrspatial/geotiff/tests/test_golden_corpus_gpu_1930.py b/xrspatial/geotiff/tests/test_golden_corpus_gpu_1930.py
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index 000000000..1c061b8aa
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+++ b/xrspatial/geotiff/tests/test_golden_corpus_gpu_1930.py
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+"""GPU (cupy) backend cells against the golden-corpus oracle (issue #1930).
+
+Phase 3 PR 3 of the corpus plan. Mirrors the eager and dask parity layers
+but reads each fixture through ``open_geotiff(str(path), gpu=True)``,
+returning a CuPy-backed DataArray. The oracle's ``_candidate_pixels``
+pulls the CuPy array back to host via ``.get()`` before comparing, so
+the comparison machinery is unchanged.
+
+The whole module ``pytest.importorskip``s cupy and skips if no CUDA
+device is reachable. CI matrices without CUDA collect zero tests from
+this module; runs with a GPU exercise every fixture the eager and dask
+backends already do.
+
+``_PARITY_GAPS`` carries over the codec / attrs gaps that all three
+backends share (citation CRS, integer nodata masking). ``_GPU_SKIPS``
+holds GPU-only failures, currently the JPEG-YCbCr fixture: the GPU
+decoder does not handle it and ``on_gpu_failure='strict'`` raises
+rather than falling back, so the read fails before the oracle can
+compare. On eager / dask the same fixture exposes the RGB axis-order
+divergence; on GPU strict mode it never gets that far.
+
+The GPU read is configured with ``on_gpu_failure='strict'`` so a codec
+that would silently CPU-fall-back instead surfaces as an xfail / fail
+the corpus can act on.
+"""
+from __future__ import annotations
+
+import pathlib
+
+import pytest
+
+pytest.importorskip("yaml")
+pytest.importorskip("rasterio")
+cupy = pytest.importorskip("cupy")
+
+try:
+    if cupy.cuda.runtime.getDeviceCount() < 1:
+        pytest.skip(
+            "no CUDA device available", allow_module_level=True
+        )
+except Exception as exc:  # pragma: no cover - CI without CUDA
+    pytest.skip(
+        f"cupy is importable but CUDA is not usable: {exc}",
+        allow_module_level=True,
+    )
+
+from xrspatial.geotiff import open_geotiff  # noqa: E402
+from xrspatial.geotiff.tests.golden_corpus import generate  # noqa: E402
+from xrspatial.geotiff.tests.golden_corpus._oracle import (  # noqa: E402
+    compare_to_oracle,
+)
+
+
+FIXTURES_DIR = (
+    pathlib.Path(generate.__file__).resolve().parent / "fixtures"
+)
+
+
+_NODATA_MASKING_REASON = (
+    "integer nodata masking: xrspatial masks sentinel pixels to NaN and "
+    "upcasts to float64 per #1988 (attrs['masked_nodata']=True). The oracle "
+    "compares raw integer pixels; needs an oracle extension that consults "
+    "attrs['masked_nodata']."
+)
+
+_PARITY_GAPS: dict[str, str] = {
+    "crs_citation_only": (
+        "citation-only CRS: xrspatial decodes the citation into deprecated "
+        "attrs['geog_citation'] but does not emit a canonical attrs['crs'] "
+        "or attrs['crs_wkt']. Real parity gap; needs a fix in _crs.py."
+    ),
+    "nodata_int_sentinel_uint16": _NODATA_MASKING_REASON,
+    "stripped_le_uint16": _NODATA_MASKING_REASON,
+    "stripped_be_uint16": _NODATA_MASKING_REASON,
+    "tiled_le_uint16": _NODATA_MASKING_REASON,
+    "tiled_be_uint16": _NODATA_MASKING_REASON,
+}
+
+# GPU-only gaps. Failures here are GPU-specific (the eager and dask
+# backends decode the same fixture cleanly).
+_GPU_SKIPS: dict[str, str] = {
+    "compression_jpeg_uint8_ycbcr": (
+        "JPEG-YCbCr decode is not implemented on the GPU read path. "
+        "With on_gpu_failure='strict' the read raises rather than "
+        "CPU-falling-back, so the test fails before reaching the "
+        "oracle. On the eager and dask backends this fixture exposes "
+        "the RGB band axis order divergence (rasterio is (bands, y, "
+        "x), xrspatial is (y, x, band)); on the GPU backend that "
+        "comparison never runs."
+    ),
+}
+
+_INTENTIONAL_SKIPS: dict[str, str] = {
+    "nodata_miniswhite_uint8": (
+        "MinIsWhite photometric inversion: xrspatial inverts pixels per "
+        "#1797; rasterio leaves them raw. Covered by "
+        "test_miniswhite_backend_parity_1797.py."
+    ),
+}
+
+
+def _resolved_fixtures() -> list[dict]:
+    manifest = generate.load_manifest()
+    entries = generate.validate(manifest)
+    entries.sort(key=lambda e: e["id"])
+    return entries
+
+
+def _fixture_path(entry: dict) -> pathlib.Path:
+    return FIXTURES_DIR / f"{entry['id']}.tif"
+
+
+def _is_lossy(entry: dict) -> bool:
+    tol = entry.get("tolerance") or {}
+    return bool(tol.get("lossy", False))
+
+
+def _build_param(entry: dict) -> pytest.param:
+    fid = entry["id"]
+    if fid in _PARITY_GAPS:
+        return pytest.param(
+            entry,
+            id=fid,
+            marks=pytest.mark.xfail(reason=_PARITY_GAPS[fid], strict=True),
+        )
+    if fid in _GPU_SKIPS:
+        return pytest.param(
+            entry,
+            id=fid,
+            marks=pytest.mark.xfail(reason=_GPU_SKIPS[fid], strict=True),
+        )
+    if fid in _INTENTIONAL_SKIPS:
+        return pytest.param(
+            entry,
+            id=fid,
+            marks=pytest.mark.skip(reason=_INTENTIONAL_SKIPS[fid]),
+        )
+    return pytest.param(entry, id=fid)
+
+
+_FIXTURES = _resolved_fixtures()
+_PARAMS = [_build_param(e) for e in _FIXTURES]
+
+
+@pytest.mark.parametrize("manifest_entry", _PARAMS)
+def test_gpu_parity(manifest_entry: dict) -> None:
+    """``open_geotiff(path, gpu=True)`` agrees with the rasterio oracle.
+
+    The GPU path uses nvCOMP for supported codecs and falls back to CPU
+    otherwise. ``on_gpu_failure='strict'`` is set so a silent CPU
+    fallback surfaces as an exception rather than masking GPU coverage.
+    """
+    fixture_id = manifest_entry["id"]
+    path = _fixture_path(manifest_entry)
+    if not path.exists():
+        pytest.skip(
+            f"fixture {fixture_id!r} has no .tif on disk; run "
+            f"`python -m xrspatial.geotiff.tests.golden_corpus.generate` "
+            f"to materialise the full corpus"
+        )
+    candidate = open_geotiff(
+        str(path), gpu=True, on_gpu_failure="strict"
+    )
+    compare_to_oracle(path, candidate, lossy=_is_lossy(manifest_entry))
+
+
+def test_taxonomy_ids_are_in_manifest() -> None:
+    """Every id in the parity-gap, GPU-skip, or intentional-skip tables
+    must exist in the manifest.
+    """
+    manifest_ids = {e["id"] for e in _FIXTURES}
+    tagged = set(_PARITY_GAPS) | set(_GPU_SKIPS) | set(_INTENTIONAL_SKIPS)
+    stale = tagged - manifest_ids
+    assert not stale, (
+        f"taxonomy references unknown fixture ids: {sorted(stale)}"
+    )
+
+
+def test_gpu_candidate_is_actually_on_device() -> None:
+    """Sanity check: the GPU backend returns a CuPy-backed array.
+
+    Catches the failure mode where ``gpu=True`` silently CPU-falls-back
+    and ``open_geotiff`` returns a numpy array instead. ``strict`` mode
+    should already raise rather than fall back, but this is a belt-and-
+    braces check against a regression in the fallback policy.
+    """
+    plain_fixtures = [
+        e for e in _FIXTURES
+        if e["id"] not in _PARITY_GAPS
+        and e["id"] not in _GPU_SKIPS
+        and e["id"] not in _INTENTIONAL_SKIPS
+        and _fixture_path(e).exists()
+    ]
+    if not plain_fixtures:
+        pytest.skip("no eligible fixtures on disk")
+    entry = plain_fixtures[0]
+    da = open_geotiff(
+        str(_fixture_path(entry)), gpu=True, on_gpu_failure="strict"
+    )
+    assert isinstance(da.data, cupy.ndarray), (
+        f"expected a cupy.ndarray for {entry['id']!r}, "
+        f"got {type(da.data).__name__}"
+    )