Retail sale price valuation expanded for specified tobacco and pan masala supplies under Punjab GST. Valuation under the Punjab Goods and Services Tax Act, 2017 is expanded to specified goods supplied on which retail sale price is declared, including pan masala and various tobacco products. The amendment defines retail sale price, addresses multiple or altered declared prices, applies area-wise declared prices for valuation, and adopts Customs Tariff Act classifications and interpretive rules. It is deemed to have come into force on 1 February 2026.
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 expanded for specified tobacco and pan masala supplies under Punjab GST.
Valuation under the Punjab Goods and Services Tax Act, 2017 is expanded to specified goods supplied on which retail sale price is declared, including pan masala and various tobacco products. The amendment defines retail sale price, addresses multiple or altered declared prices, applies area-wise declared prices for valuation, and adopts Customs Tariff Act classifications and interpretive rules. It is deemed to have come into force on 1 February 2026.
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