Tobacco products reallocated to 9% for biris and 20% for specified tobacco and inhalation products, effective 1 Feb 2026. The notification amends earlier GST schedules by inserting biris (2403 19 21; 2403 19 29) into the 9% schedule, transferring pan masala (2106 90 20), unmanufactured tobacco, various manufactured tobacco products and tobacco substitutes, and products intended for inhalation without combustion into the 20% schedule, and omitting the 14% schedule; it comes into force on 1 February 2026.