GST valuation: retail sale price declared for pan masala and tobacco products applies to packaged supplies. Valuation for supplies of specified packaged goods-pan masala; unmanufactured tobacco and tobacco refuse; cigars, cigarettes and other manufactured tobacco products; and products containing tobacco or nicotine for non-combustion inhalation-shall be the declared retail sale price on the package (the maximum price inclusive of all taxes). Multiple or area-specific declared prices are resolved by taking the maximum or the area-specific price respectively, and Customs Tariff First Schedule interpretation rules apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST valuation: retail sale price declared for pan masala and tobacco products applies to packaged supplies.
Valuation for supplies of specified packaged goods-pan masala; unmanufactured tobacco and tobacco refuse; cigars, cigarettes and other manufactured tobacco products; and products containing tobacco or nicotine for non-combustion inhalation-shall be the declared retail sale price on the package (the maximum price inclusive of all taxes). Multiple or area-specific declared prices are resolved by taking the maximum or the area-specific price respectively, and Customs Tariff First Schedule interpretation rules apply.
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