Valuation of pan masala and tobacco products now based on declared retail sale price for GST.
The amendment adds a clause prescribing valuation of specified packaged goods by reference to the retail sale price, listing pan masala and various tobacco and inhalation products by Customs Tariff classification; it defines retail sale price as the maximum declared consumer price on packages and sets rules for multiple, altered, and area-specific declared prices, and applies First Schedule interpretative rules of the Customs Tariff Act.

Option for taxpayers with low monthly output tax liability: electronic registration with mandatory Aadhaar authentication and portal processing.
The amendment creates an electronic registration mechanism whereby the common portal shall grant registration within three working days upon identification based on data analysis and risk parameters. It establishes rule 14A permitting taxpayers with monthly output tax liability below a threshold to opt for electronic registration, conditions mandatory Aadhaar authentication, limits one registration per PAN per State/Union territory under this rule, and prescribes procedures for withdrawal, verification, and portal-based processing.

Wage ceiling for supervisory employees set at Rs. 18,000 per month; those earning above are excluded from "worker" definition under the Code on Wages.
The notification fixes a wage ceiling of eighteen thousand rupees per month for persons employed in a supervisory capacity under the Code on Wages, 2019; persons in supervisory capacity drawing wages exceeding eighteen thousand rupees per month are excluded from the definition of "worker" under sub clause (d) of clause (z) of section 2 of the Code.

GST rate schedules revise tax classification for biris, pan masala and specified tobacco products and omit a separate tax schedule.
Madhya Pradesh revises State GST rate schedules by inserting biris in the 9% schedule and specified pan masala, tobacco, tobacco-substitute and inhalable tobacco or nicotine-substitute products in the 20% schedule. The separate 14% rate schedule is omitted. The revised rate-schedule treatment takes effect from 1 February 2026.

Retail sale price valuation extends to pan masala and specified tobacco products under state GST valuation rules.
Madhya Pradesh GST valuation framework is amended to include pan masala and specified tobacco, tobacco-substitute and nicotine-substitute products bearing a declared retail sale price. Retail sale price is the maximum packaged-goods price for the ultimate consumer, inclusive of taxes, duties, surcharge and cess. The highest of multiple declared prices applies, and any increased declared price is treated as the retail sale price. Area-specific declared prices apply to goods intended for sale in the relevant area.

Retail sale price valuation for specified tobacco and pan masala supplies requires tax-exclusive deemed value and modifies cash-ledger restrictions.
New rule 31D establishes retail sale price-based valuation for specified pan masala, tobacco and inhalation products. Supply value is deemed to be the declared retail sale price less applicable IGST, CGST, SGST or UTGST, determined under the prescribed formula. The highest of multiple declared package prices, any increased declared price, and relevant area-specific prices govern valuation. Registered persons other than manufacturers receive a limited rule 86B exemption only for covered goods where the supplier has paid tax on the retail sale price basis.

Legislative corrigenda correct statutory wording, cross-references, and drafting errors across multiple enacted laws.
Corrections are issued to the text of the Income-tax Act, 2025 by replacing specified words, phrases, cross-references, punctuation, and numerical expressions at designated pages and lines in the published Act. The corrigendum also amends drafting references such as singular and plural usage, section citations, clause and sub-clause references, and formulaic wording to align the printed text with the intended legislative language.

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.

Tobacco and pan masala valuation now based on retail sale price less tax under amended GST rules.
Inserts Rule 31D deeming the value of specified tobacco-related and pan masala goods to be the declared retail sale price less tax, prescribes the tax amount formula ((Retail sale price x tax rate) / (100 + sum of applicable tax rate)), and defines applicable tax, retail sale price (including multiple or altered prices and area-specific prices). Also exempts registered persons other than manufacturers from rule 86B for these goods where the supplier has paid tax on the retail sale price.

Tobacco and pan masala valuation now based on declared retail sale price for packaged goods.
Valuation for supplies of specified packaged goods - including pan masala and various tobacco and nicotine products - shall be based on the retail sale price declared on the package, with the maximum declared price, any subsequently increased declared price, and area specific declared prices treated as the retail sale price; definitions incorporate all taxes and adopt interpretation rules of the First Schedule to the Customs Tariff Act, 1975.

Valuation of specified goods: retail sale price deemed as taxable value, with tax component extracted by formula.
Rule 31D deems the value of supply for specified packaged goods to be the declared retail sale price less applicable tax, with the tax component calculated as (Retail sale price x tax rate) / (100 + sum of applicable tax rate). The rule lists covered tobacco and nicotine products and pan masala, defines applicable tax and retail sale price (including multiple or altered declared prices and area-specific prices), and rule 86B is amended to exempt non-manufacturer registered persons for these goods where the supplier has paid tax on the retail sale price.

GST rate adjustment: tobacco and pan masala items reclassified into higher-rate schedules, new tariff entries inserted.
Amendment revises GST tariff classifications by inserting biris under Schedule II and adding pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco (excluding biris), and non-combustion inhalation products into Schedule III, while omitting Schedule VII; the changes take effect on the stated commencement date and modify the GST rate framework for those goods.

Retail sale price declaration governs valuation of specified pan masala and tobacco products, taking effect from notified commencement.
The amendment adds a clause making supplies of specified packaged goods - including pan masala and various tobacco and nicotine products under identified Customs Tariff headings - subject to valuation based on the declared retail sale price. It defines "retail sale price" as the maximum declared packaged price to the ultimate consumer inclusive of all taxes and levies, prescribes rules where multiple or altered prices exist, applies area specific declared prices for valuation in those areas, and directs application of the First Schedule interpretation rules of the Customs Tariff Act for tariff classification.

Bihar SGST revises 'Nominated Agency' definition to adopt Lists 13-15 of Customs notification, effective 1 November 2025.
Amendment substitutes clause (c) in the Explanation to the State Tax Rate notification to define "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table I of the cited Customs notification; the amendment is issued under statutory authority and takes effect on 1 November 2025.

Rajalakshmi University Trust approved for tax-recognised scientific research; must file annual donation statements and issue donor certificates.
Approval is granted to Rajalakshmi University Trust, Chennai as an institution eligible for tax recognition for Scientific Research under the provision for donations to universities, colleges or other institutions, subject to compliance with the applicable income-tax rules. The trust must prepare and file an annual verified statement of donations in the prescribed form with the authorised income-tax authority by the statutory deadline following the financial year in which donations are received, may file correction statements, and must furnish donors with the prescribed donation certificate.

Tariff values for edible oils, brass scrap, areca nut, gold and silver revised, effective 31 January 2026.
Substitutes revised Tables 1-3 in the principal customs notification to fix US dollar denominated tariff values for specified imports: edible oils (various palm and soya bean oil items), brass scrap, gold and silver categories, and maintains the existing areca nut value; the amendment takes effect on 31 January 2026 and establishes binding valuation benchmarks for customs import assessment.

Health Security se National Security Cess rules define machine speed formula and set fund transfer, utilisation, and abatement procedures.
The rules prescribe a maximum rated speed formula S = (R/G) x n to determine machine packing capacity for cess slabs; substitute an Illustration demonstrating prorated abatement calculation and filing timeline for sealed inoperative machines; add rule 35 requiring cess receipts to be credited to the Consolidated Fund, transferred quarterly to a designated Health Security se National Security Cess Fund after parliamentary appropriation, used for public health and national security programmes, and subject to specified accounting procedures and audit by the Comptroller and Auditor General.

Tobacco products reallocated to 9% for biris and 20% for specified tobacco and inhalation products, effective 1 Feb 2026.
The notification amends earlier GST schedules by inserting biris (2403 19 21; 2403 19 29) into the 9% schedule, transferring pan masala (2106 90 20), unmanufactured tobacco, various manufactured tobacco products and tobacco substitutes, and products intended for inhalation without combustion into the 20% schedule, and omitting the 14% schedule; it comes into force on 1 February 2026.

Tobacco and related products valuation set at retail sale price less tax under new GST rules.
The amendment inserts a valuation rule deeming specified tobacco and nicotine products to be valued at the retail sale price declared on the package less the applicable tax, with tax computed by the formula: Tax amount = (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions establish retail sale price as the maximum declared packaged price including all taxes and address multiple or altered declared prices. The rule takes effect 1 February 2026 and rule 86B is amended to exempt non-manufacturer registered persons for such goods when the supplier paid tax on the retail sale price.

Valuation of pan masala and tobacco now uses declared retail sale price for GST valuation, effective Feb 1.
Supplies of specified goods - pan masala; unmanufactured tobacco and tobacco refuse; cigars, cheroots, cigarillos and cigarettes; other manufactured tobacco and substitutes; and tobacco or nicotine inhalation products - shall be valued for tax purposes where a retail sale price is declared on packaged goods. "Retail sale price" is defined as the maximum packaged price to the ultimate consumer inclusive of all taxes and related charges; where multiple or altered prices are declared the maximum or altered price applies; area specific declared prices govern valuation for that area. Tariff nomenclature and interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply.