Retail sale price valuation applies to specified tobacco and pan masala supplies under the Telangana GST framework. Specified supplies of goods bearing retail sale price are notified for valuation under the Telangana Goods and Services Tax Act, 2017. The notified goods include pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The retail sale price is the maximum declared price on packaged goods, and where more than one price is declared, the highest price applies.
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 applies to specified tobacco and pan masala supplies under the Telangana GST framework.
Specified supplies of goods bearing retail sale price are notified for valuation under the Telangana Goods and Services Tax Act, 2017. The notified goods include pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The retail sale price is the maximum declared price on packaged goods, and where more than one price is declared, the highest price applies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
