Retail sale price valuation for specified tobacco goods is introduced, alongside a limited rule 86B exemption for non-manufacturers. The amendment inserts rule 31D to value specified tobacco-related goods and certain inhalation products on the basis of retail sale price less applicable tax, with definitions and valuation rules for multiple or altered prices. It also exempts a registered person other than a manufacturer from rule 86B only for such goods when tax is paid by the supplier on the retail sale price basis.