Retail sale price valuation expands to specified tobacco and pan masala supplies under the Jharkhand GST notification. Valuation under the Jharkhand Goods and Services Tax law is amended to cover supplies of specified goods bearing a declared retail sale price, including pan masala and various tobacco products. Retail sale price means the maximum packaged price declared to the ultimate consumer and includes taxes and cesses; if multiple prices are declared, the highest applies, and area-wise prices apply for valuation in the relevant area. The notification adopts the Customs Tariff Act classification and interpretive rules and is deemed effective from 1 February 2026.
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Provisions expressly mentioned in the judgment/order text.
Retail sale price valuation expands to specified tobacco and pan masala supplies under the Jharkhand GST notification.
Valuation under the Jharkhand Goods and Services Tax law is amended to cover supplies of specified goods bearing a declared retail sale price, including pan masala and various tobacco products. Retail sale price means the maximum packaged price declared to the ultimate consumer and includes taxes and cesses; if multiple prices are declared, the highest applies, and area-wise prices apply for valuation in the relevant area. The notification adopts the Customs Tariff Act classification and interpretive rules and is deemed effective from 1 February 2026.
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