Retail sale price valuation for specified tobacco goods and pan masala expanded under the State GST notification. A new clause is inserted to cover supplies of pan masala, unmanufactured tobacco, cigars, cigarettes, other manufactured tobacco and tobacco substitutes, and related inhalation products in packaged form where a retail sale price is declared. The notification defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff classifications and interpretive rules for the specified goods. The amendment comes into force on 1 February 2026.
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Provisions expressly mentioned in the judgment/order text.
Retail sale price valuation for specified tobacco goods and pan masala expanded under the State GST notification.
A new clause is inserted to cover supplies of pan masala, unmanufactured tobacco, cigars, cigarettes, other manufactured tobacco and tobacco substitutes, and related inhalation products in packaged form where a retail sale price is declared. The notification defines retail sale price, addresses multiple or altered declared prices, and applies Customs Tariff classifications and interpretive rules for the specified goods. The amendment comes into force on 1 February 2026.
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