GST rate amendment: biris moved to a lower schedule, while pan masala and other tobacco reclassified to higher schedules. The notification amends the State GST rate schedules by inserting biris (specified HS subheadings of 2403) into the 9% schedule, adding pan masala, unmanufactured tobacco, cigars, other manufactured tobacco (excluding specified biris), and products for inhalation without combustion into the 20% schedule, and omitting the 14% schedule and its entries; the amendment, issued under section 9(1) and section 15(5) authority, takes effect on 1 February 2026.
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GST rate amendment: biris moved to a lower schedule, while pan masala and other tobacco reclassified to higher schedules.
The notification amends the State GST rate schedules by inserting biris (specified HS subheadings of 2403) into the 9% schedule, adding pan masala, unmanufactured tobacco, cigars, other manufactured tobacco (excluding specified biris), and products for inhalation without combustion into the 20% schedule, and omitting the 14% schedule and its entries; the amendment, issued under section 9(1) and section 15(5) authority, takes effect on 1 February 2026.
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