Value of supply based on retail sale price applies to specified tobacco products; tax amount computed from declared retail price.
Rule 31D deems the value of supply for specified tobacco and nicotine-related goods to be the declared retail sale price on packaged goods less the amount of tax, with tax amount calculated by the formula: (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions treat applicable tax as IGST/CGST/SGST/UTGST and retail sale price as the maximum price declared on the package including all taxes; rules address multiple, altered, or area-specific retail prices. Rule 86B is amended to exempt non-manufacturer registered persons in respect of these goods where supplier has paid tax on the retail sale price.

Retail sale price valuation applied to specified tobacco and pan masala packaged goods for GST valuation under amended notification.
The notification adds clause (iv) prescribing that supplies of specified pan masala and tobacco/nicotine products identified by Customs Tariff entries, when bearing a declared retail sale price on packaged goods, shall be valued for GST on that declared retail sale price; it defines retail sale price to include all taxes and provides rules for multiple, altered or area specific declared prices and applies First Schedule interpretation rules of the Customs Tariff Act.

Goa revises GST: biris placed at 9%, pan masala and multiple tobacco products at 20%, 14% schedule removed.
The Goa GST notification amends rate schedules by inserting biris under specified tariff codes at 9% in Schedule II; expanding Schedule III (20%) to include pan masala and detailed tobacco product categories and substitutes under specified headings; expressly excluding biris from the Schedule III entries; and omitting Schedule VII (14%). The amendment is made under the Goa GST Act and General Clauses Act and takes effect on 1 February 2026.

Tariff values set for edible oils, brass scrap, areca nut, and specified gold and silver imports, effective 30 January 2026.
The Central Board of Indirect Taxes & Customs substitutes TABLE 1, TABLE 2 and TABLE 3 of Notification No. 36/2001 Customs (N.T.) to fix tariff values for specified imports: edible oils (various palm and soybean oils), brass scrap (all grades), areca nut, and defined categories of gold and silver, with specified unit values (noted as no change) and clarifications on inclusions/exclusions for certain gold and silver entries. The amendment is made under section 14(2) of the Customs Act, 1962 and takes effect from 30 January 2026.

Tax exemption for State Legal Service Authority Chandigarh on specified grants, fees, court awards and interest, subject to conditions.
Notification grants exemption under section 10(46) of the Income-tax Act, 1961 to the State Legal Service Authority, Union Territory, Chandigarh for specified receipts: grants from the Punjab and Haryana High Court and National Legal Services Authority; grants/donations from Central or State Governments for the Legal Services Authorities Act; amounts under court orders; recruitment application fees; and interest on bank deposits. Exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub-section (4C) of section 139; non-compliance may attract penalties and withdrawal. The notification has retrospective and forward application for stated assessment years.

GST classification update: tobacco products and pan masala reallocated between schedules and a GST schedule omitted.
Amendment revises Odisha GST classification by inserting biris into the 9% schedule, adding pan masala and assorted unmanufactured and manufactured tobacco products, cigarettes, tobacco substitutes, and inhalation-without-combustion products into the 20% schedule, and omitting the 14% schedule; changes take effect from the first day of February, 2026.

Retail sale price valuation extended to specified tobacco and nicotine products, shaping GST valuation and packaging price declarations.
The notification adds a clause deeming supplies of specified goods (pan masala; unmanufactured tobacco and tobacco refuse; cigars, cheroots, cigarillos and cigarettes; other manufactured tobacco and substitutes; products for inhalation without combustion containing tobacco or nicotine substitutes) where a retail sale price is declared on packaged goods to be valued for GST using that declared retail sale price. It prescribes that the maximum declared packaged price is the retail sale price where multiple prices exist, that an increased declared price at any stage is deemed the retail sale price, and that area specific declared prices apply to supplies in those areas, applying Customs Tariff First Schedule interpretation rules.

Retail sale price valuation for tobacco and nicotine products; tax computed from declared retail price and downstream registrants exempted.
A new valuation provision deems the value of supply for specified packaged tobacco and nicotine products to be the declared retail sale price less applicable tax, with tax extracted using the formula: Tax amount = (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions cover applicable tax and retail sale price, including treatment of multiple, altered, and area specific declared prices. An associated amendment exempts registered persons other than manufacturers from the specified compliance rule when the supplier has paid tax on such goods based on the retail sale price.

Sikshya O Anusandhan approved for scientific research; must comply with rule 5E and submit Form 10BD and Form 10BE.
Approval is granted to Sikshya O Anusandhan, Bhubaneswar, Odisha for Scientific Research as a university/college/institution, subject to compliance with Rule 5E. The institution must prepare and deliver an annual Form No.10BD statement verifying donation particulars, may submit correction statements, and must issue donors a Form No.10BE donation certificate containing prescribed particulars in the prescribed manner and time.

Tariff values set for edible oils, brass scrap, areca nut, and specified gold and silver, effective 28 January 2026.
Substitution of TABLE 1, TABLE 2 and TABLE 3 establishes specified tariff values in US dollars for listed goods - edible oils, brass scrap, areca nut, and specified forms of gold and silver - with numeric values shown and noted as unchanged where indicated; the substituted valuation tables come into force on 28 January 2026.

Valuation on retail sale price for specified tobacco and pan masala products, with tax component extracted from retail price.
Value of supply for specified packaged goods including pan masala and tobacco/nicotine products is deemed to be the declared retail sale price less the tax component, with the tax component extracted from the retail sale price by a prescribed formula. The retail sale price is defined as the maximum packaged consumer price including all taxes, and declared, altered, or area specific prices are treated as the retail sale price. Exemption for registered persons other than manufacturers is confined to such goods where the supplier has paid tax on that retail sale price basis.

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.

Retail sale price valuation for specified tobacco goods reshapes GST assessment and narrows Rule 86B restrictions.
Retail sale price-based valuation is introduced for specified goods, including pan masala and certain tobacco and nicotine products, by deeming the value of supply to be the declared retail sale price less applicable tax. The rule prescribes a formula for computing tax and explains the meaning of applicable tax and retail sale price, including treatment of multiple or altered declared prices and area-wise price declarations. Rule 86B is amended to exempt a registered person other than a manufacturer, for goods covered by rule 31D, where tax has been paid on the retail sale price basis.

Pan masala and tobacco products valued at retail sale price less tax using a specified formula under GST rules.
Value of supply for pan masala and tobacco-related goods is deemed to be the retail sale price declared on packaged goods less the tax amount, calculated by the formula: Tax amount = (Retail sale price x tax rate) / (100 + sum of applicable tax rate); definitions specify applicable tax, retail sale price inclusivity, treatment of multiple or altered prices, and area-specific declared prices.

Supply of specified tobacco and pan masala goods subject to declared retail sale price from Feb 1, 2026.
Valuation for supply of specified packaged goods - pan masala; unmanufactured tobacco and refuse; cigars, cheroots, cigarillos, cigarettes; other manufactured tobacco and substitutes; and tobacco or nicotine inhalation products - shall be based on the declared retail sale price, defined as the maximum price on the package including all taxes, with rules for multiple prices, altered prices, area-specific prices, and tariff-term interpretation drawn from the First Schedule to the Customs Tariff Act, 1975; effective 1 February 2026.

GST registration can be granted electronically within three working days for applicants meeting Aadhaar and low-output-tax criteria.
Rule 9A allows electronic grant of registration by the common portal within three working days where identification is completed using data analysis and risk parameters. Rule 14A permits applicants whose output tax to registered persons does not exceed Rs. 2,50,000 per month to opt for electronic registration, subject to mandatory Aadhaar authentication, single-registration-per-PAN restriction, and portal-based verification. Withdrawal from the option requires FORM GST REG-32 with Aadhaar OTP/biometric verification, prescribed return-filing pre-conditions, and adjudication by the proper officer with specified reporting and amendment limitations.

Central Excise corrigendum: replaces "chewing tobacco and jarda scented tobacco" wording with "gutkha" in the notification.
The corrigendum to Notification No. 04/2025 Central Excise (published as G.S.R. 956(E), 31 December 2025) directs that, in the Gazette entry at page 38, line 17, the words "chewing tobacco and jarda scented tobacco" shall be read as "gutkha", as notified by G.S.R. 57(E) dated 22 January 2026 under F. No. CBIC 190349/72/2025 TRU.

Corrigendum to Central Excise notification corrects terminology, officer designation, and specified numeric provisions, clarifying the published text.
Corrigendum to Notification No. 05/2025-Central Excise (N.T.) corrects the published text by replacing "registered person" with "manufacturer", substituting "jurisdictional Superintendent of Central Excise" for references to Deputy or Assistant Commissioners, changing "forty-eight" to "twenty-four", amending two references from "6(6)" to "6(3)", and correcting a column entry from "14" to "16".

Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver effective 23 January 2026.
Substitution of TABLE-1, TABLE-2 and TABLE-3 in the principal customs notification fixes tariff value amounts in US dollars for specified imported goods: edible oils (various palm and soya bean oils), brass scrap (all grades), areca nut, and specified categories of gold and silver (with explanations and exclusions), indicating where values remain unchanged; the amendment is made under section 14(2) of the Customs Act, 1962 and takes effect from 23 January 2026.

Haryana adjusts GST categorisation, adding specific tobacco and inhalation products to higher-rate schedules and omitting others.
Notification amends Haryana GST schedules: inserts biris (HS 2403 19 21, 2403 19 29) into the 9% Schedule II; adds pan masala, unmanufactured tobacco and tobacco refuse, cigars/cheroots/cigarillos/cigarettes, other manufactured tobacco and substitutes (excluding biris), tobacco extracts and essences, and inhalation-without-combustion products into the 20% Schedule III; and omits certain entries from the 14% Schedule VII. Amendments take effect 1 February 2026.