GST rates on tobacco products revised: 18% for biris, 40% for specified tobacco products; changes effective 1 February 2026. Amends Notification No. 9/2025 to add biris (2403 19 21, 2403 19 29) to the 18% schedule; adds pan masala (2106 90 20), unmanufactured tobacco and tobacco refuse (2401), cigars/cheroots/cigarillos/cigarettes (2402), other manufactured tobacco excluding biris (2403 other than 2403 19 21 and 2403 19 29), and inhalation products including tobacco/nicotine substitutes (2404 11 00 and 2404 19 00) to the 40% schedule; omits Schedule VII 28%; effective 1 February 2026.