GST rate amendment reclassifies tobacco and nicotine products into altered rate schedules and omits a prior rate category. Amendment under section 9(1) and section 15(5) of the Maharashtra GST Act inserts specified tariff entries for biris into the 9% schedule, inserts entries for pan masala, unmanufactured tobacco, manufactured tobacco and substitutes, cigars and cigarettes, and inhalation products into the 20% schedule, and omits the entire 14% schedule; the changes take effect on the first day of February, 2026.
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Provisions expressly mentioned in the judgment/order text.
GST rate amendment reclassifies tobacco and nicotine products into altered rate schedules and omits a prior rate category.
Amendment under section 9(1) and section 15(5) of the Maharashtra GST Act inserts specified tariff entries for biris into the 9% schedule, inserts entries for pan masala, unmanufactured tobacco, manufactured tobacco and substitutes, cigars and cigarettes, and inhalation products into the 20% schedule, and omits the entire 14% schedule; the changes take effect on the first day of February, 2026.
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