Tax classification of tobacco products: GST schedules amended to reclassify and impose higher rates on tobacco items. The notification amends West Bengal GST schedules by adding biris (HS 2403 19 21, 2403 19 29) at 9% and placing pan masala (2106 90 20), unmanufactured tobacco (2401), cigars/cigarettes (2402), other manufactured tobacco excluding biris (2403 except specified codes), and inhalation tobacco/nicotine products (2404 11 00; 2404 19 00) in the 20% schedule; it omits the former 14% schedule. The amendments effective date is 1st day of February, 2026.
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Tax classification of tobacco products: GST schedules amended to reclassify and impose higher rates on tobacco items.
The notification amends West Bengal GST schedules by adding biris (HS 2403 19 21, 2403 19 29) at 9% and placing pan masala (2106 90 20), unmanufactured tobacco (2401), cigars/cigarettes (2402), other manufactured tobacco excluding biris (2403 except specified codes), and inhalation tobacco/nicotine products (2404 11 00; 2404 19 00) in the 20% schedule; it omits the former 14% schedule. The amendments effective date is 1st day of February, 2026.
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