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So I think GT Goku needs to be upgraded To 1-C Or Low 1-B After the 100 year timeskip and goku Before the timeskip needs to be upgraded to Low 2-C Or 2-C He should be this Tier First of all. Universal Spirit Bomb. It's Called universal. So why is it not Considered as High 3-A Or Low 2-C? He also Shattered Sugoros Dimension. Yes i know Buu did this too. But It would still put Goku At Low 2-C Or High 3-A As a Kid. If you use the mutlipliers Then that would convert High 3-A Or Low 2-C To 2-C Ssj2 kid goku Is 2-B Ssj3 Kid goku is also 2-B And Ssj4 Is At least A 2-A Ssj4 Gogeta Is A High 2-A All of these are because of multipliers. So Goku after 100 years Is 1-C Because of multipliers if he turns ssj he's High 1-C Ssj2 100 year timeskip goku Makes him Low Hyperversal. Ssj3 timeskip goku Makes him Hyperversal Ssj4 Timeskip Goku Makes Him High hyperversal. So i think 100 Year timeskip base form Goku Needs to be 1-C So I'll Explain Again Easier.
Timeskip Base Goku=1-C
Timeskip Ssj Goku= High 1-C
Timeskip Ssj2 Goku=Low 1-B
Timeskip Ssj3 Goku=1-B
Timeskip Ssj4 Goku=High 1-B
Timeskip Base Goku=1-C
Timeskip Ssj Goku= High 1-C
Timeskip Ssj2 Goku=Low 1-B
Timeskip Ssj3 Goku=1-B
Timeskip Ssj4 Goku=High 1-B