Retail sale price valuation established for specified tobacco and pan masala goods, affecting GST valuation and declaration rules. Amendment inserts a clause prescribing valuation by reference to the declared retail sale price for specified packaged goods (pan masala and various tobacco and nicotine products). It defines retail sale price as the maximum declared consumer price including all taxes; provides that where multiple, altered, or area-specific prices are declared the applicable declared price determines valuation; and applies First Schedule interpretation rules of the Customs Tariff Act to tariff descriptions. The amendment takes effect on the stated commencement date.