Tobacco product GST rates updated: biris at 9% and specified tobacco items moved to a 20% rate. Amends the Union Territory GST rate notification to prescribe GST rates for specified tobacco products by inserting biris into the 9% schedule, adding multiple tobacco and tobacco-related product entries into the 20% schedule (including pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and inhalation products), and omitting the 14% schedule; effective 1 February 2026.