GST rate revision for tobacco products and biris reshapes the Jammu and Kashmir tax schedule with retrospective effect. GST rate structure under the Jammu and Kashmir Goods and Services Tax law is amended by inserting biris under the specified tobacco tariff entries in the reduced-rate schedule and by adding multiple tobacco and tobacco-related products to the higher-rate schedule. The amendment covers pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The notification also omits the earlier intermediate-rate schedule for the covered entries, with retrospective effect from 1 February 2026.
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Provisions expressly mentioned in the judgment/order text.
GST rate revision for tobacco products and biris reshapes the Jammu and Kashmir tax schedule with retrospective effect.
GST rate structure under the Jammu and Kashmir Goods and Services Tax law is amended by inserting biris under the specified tobacco tariff entries in the reduced-rate schedule and by adding multiple tobacco and tobacco-related products to the higher-rate schedule. The amendment covers pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and products containing tobacco or nicotine substitutes intended for inhalation without combustion. The notification also omits the earlier intermediate-rate schedule for the covered entries, with retrospective effect from 1 February 2026.
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