Punjab GST rate changes reclassify tobacco goods, placing biris at 9% and several tobacco products at 20%. The Punjab GST rate notification amends the tax treatment of specified tobacco-related goods. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and tobacco or nicotine-substitute inhalation products are inserted in Schedule III at 20%. Schedule VII at 14% is omitted, and the amendment is deemed effective from 1 February 2026.
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Punjab GST rate changes reclassify tobacco goods, placing biris at 9% and several tobacco products at 20%.
The Punjab GST rate notification amends the tax treatment of specified tobacco-related goods. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and tobacco or nicotine-substitute inhalation products are inserted in Schedule III at 20%. Schedule VII at 14% is omitted, and the amendment is deemed effective from 1 February 2026.
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