Retail sale price valuation for tobacco and similar goods is expanded through an amended GST notification. A notification amends Notification No. 49/2023-State Tax by inserting a clause for supply of specified goods on which retail sale price is declared. The covered goods include pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The clause defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff Act classification and interpretation rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Retail sale price valuation for tobacco and similar goods is expanded through an amended GST notification.
A notification amends Notification No. 49/2023-State Tax by inserting a clause for supply of specified goods on which retail sale price is declared. The covered goods include pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The clause defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff Act classification and interpretation rules.
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