Retail sale price valuation for specified tobacco goods reshapes GST supply value and narrows rule 86B exemption. Amendment of the Assam Goods and Services Tax Rules, 2017 changes the authority referenced in the proviso to rule 9(1), substituting Superintendent of Taxes for Assistant Commissioner in the specified approval context. A new rule 31D deems the value of supply for specified tobacco- and nicotine-related goods to be the retail sale price declared on such goods less applicable tax, and sets out the method for computing tax and defining retail sale price. Rule 86B is amended to exempt a registered person other than a manufacturer for goods covered by rule 31D on which tax has been paid by the supplier on the basis of retail sale price.