GST rate amendment updates tax treatment of specified tobacco and nicotine products, inserts tariff entries and removes a prior schedule. The notification amends Notification No. 09/2025 by inserting specified tariff entries for biris into the 9% schedule and by adding multiple tobacco- and nicotine-related tariff entries (including pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and products intended for inhalation without combustion) into the 20% schedule, and by omitting the prior Schedule VII that attracted 14%. The amendment is effected under the Delhi GST Act provisions and is effective from the first day of February, 2026.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment updates tax treatment of specified tobacco and nicotine products, inserts tariff entries and removes a prior schedule.
The notification amends Notification No. 09/2025 by inserting specified tariff entries for biris into the 9% schedule and by adding multiple tobacco- and nicotine-related tariff entries (including pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and products intended for inhalation without combustion) into the 20% schedule, and by omitting the prior Schedule VII that attracted 14%. The amendment is effected under the Delhi GST Act provisions and is effective from the first day of February, 2026.
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