GST rate reclassification: pan masala and specified tobacco products shifted to higher rate schedules, effective from February. Amendment modifies the Puducherry GST rate notification by inserting biris into the 9% schedule and adding pan masala, unmanufactured tobacco and tobacco refuse, cigars/cheroots/cigarillos/cigarettes of tobacco or substitutes, other manufactured tobacco and substitutes (excluding biris), and products intended for inhalation without combustion (including those with nicotine substitutes) into the 20% schedule; it also omits entries in the 14% schedule and takes effect on the first day of February, 2026.
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Provisions expressly mentioned in the judgment/order text.
GST rate reclassification: pan masala and specified tobacco products shifted to higher rate schedules, effective from February.
Amendment modifies the Puducherry GST rate notification by inserting biris into the 9% schedule and adding pan masala, unmanufactured tobacco and tobacco refuse, cigars/cheroots/cigarillos/cigarettes of tobacco or substitutes, other manufactured tobacco and substitutes (excluding biris), and products intended for inhalation without combustion (including those with nicotine substitutes) into the 20% schedule; it also omits entries in the 14% schedule and takes effect on the first day of February, 2026.
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