GST rate revision for tobacco products and biris reshapes state schedules with retrospective effect. The Jharkhand GST rate notification is amended to revise the tax treatment of specified tobacco and related products under the State rate schedules. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and tobacco substitutes excluding biris, and tobacco or nicotine-containing inhalation products are inserted in Schedule III at 20%. The entries in Schedule VII at 14% are omitted, and the amendment is made effective from 1 February 2026.
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GST rate revision for tobacco products and biris reshapes state schedules with retrospective effect.
The Jharkhand GST rate notification is amended to revise the tax treatment of specified tobacco and related products under the State rate schedules. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco and tobacco substitutes excluding biris, and tobacco or nicotine-containing inhalation products are inserted in Schedule III at 20%. The entries in Schedule VII at 14% are omitted, and the amendment is made effective from 1 February 2026.
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