Retail sale price valuation for specified tobacco and pan masala goods is expanded under the Uttar Pradesh GST notification. The Uttar Pradesh GST notification is amended to add a new valuation category for specified goods supplied with a declared retail sale price, including pan masala, tobacco products and certain nicotine or tobacco substitute inhalation products in packaged form. Retail sale price is defined as the maximum declared packaged price to the ultimate consumer, inclusive of taxes and related levies, with rules for multiple declared prices, altered prices and area-wise declared prices. The amendment applies from 1 February 2026.
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Provisions expressly mentioned in the judgment/order text.
Retail sale price valuation for specified tobacco and pan masala goods is expanded under the Uttar Pradesh GST notification.
The Uttar Pradesh GST notification is amended to add a new valuation category for specified goods supplied with a declared retail sale price, including pan masala, tobacco products and certain nicotine or tobacco substitute inhalation products in packaged form. Retail sale price is defined as the maximum declared packaged price to the ultimate consumer, inclusive of taxes and related levies, with rules for multiple declared prices, altered prices and area-wise declared prices. The amendment applies from 1 February 2026.
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