Retail sale price valuation for pan masala and tobacco products now applies to specified packaged goods under GST. Valuation of specified packaged goods-pan masala and various tobacco and nicotine products-shall be based on the declared retail sale price on the package, defined as the maximum consumer price including all taxes and charges; where multiple or altered prices exist the highest or altered price applies, area-specific declared prices govern regional supplies, and Customs Tariff Schedule classification rules apply to interpret the listed tariff items.