GST rate amendment reclassifies biris and tobacco products across tax schedules, while omitting the 14% schedule. State tax rates are amended by inserting biris under Schedule II at 9% and specified tobacco and nicotine-related products under Schedule III at 20%, while Schedule VII at 14% is omitted. The changes cover pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes, and products intended for inhalation without combustion. The notification comes into force on 1 February 2026.