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of <h1>IGST rate changes for tobacco products: biris at 18%, pan masala and cigarettes at 40%, 28% schedule removed</h1> Notification 09/2025-Integrated Tax (Rate) is amended to prescribe IGST rate entries for specified tobacco products by inserting biris under Schedule II (18%) and inserting pan masala, unmanufactured tobacco and tobacco refuse (other than tobacco leaves), cigars/cheroots/cigarillos/cigarettes, other manufactured tobacco and substitutes (excluding biris), and specified non-combustion inhalation products containing tobacco or nicotine substitutes under Schedule III (40%). Schedule VII (28%) is omitted. These changes apply from 1 February 2026, thereby aligning the listed tobacco-related goods with the newly specified 18% or 40% IGST rates and removing the prior 28% schedule category.
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