Haryana adjusts GST categorisation, adding specific tobacco and inhalation products to higher-rate schedules and omitting others.
Notification amends Haryana GST schedules: inserts biris (HS 2403 19 21, 2403 19 29) into the 9% Schedule II; adds pan masala, unmanufactured tobacco and tobacco refuse, cigars/cheroots/cigarillos/cigarettes, other manufactured tobacco and substitutes (excluding biris), tobacco extracts and essences, and inhalation-without-combustion products into the 20% Schedule III; and omits certain entries from the 14% Schedule VII. Amendments take effect 1 February 2026.

Valuation of specified tobacco and nicotine products set at declared retail sale price, tax computed by prescribed reverse-calculation formula.
Establishes that the value of supply for specified packaged goods (pan masala, tobacco products, and nicotine inhalation products) shall be deemed to be the retail sale price declared on the package less tax, with tax amount calculated by the formula (Retail sale price x applicable tax rate) / (100 + sum of applicable tax rate); defines applicable tax and retail sale price rules for multiple, altered, or area-specific price labels.

Retail sale price valuation for pan masala and tobacco products now applies to specified packaged goods under GST.
Valuation of specified packaged goods-pan masala and various tobacco and nicotine products-shall be based on the declared retail sale price on the package, defined as the maximum consumer price including all taxes and charges; where multiple or altered prices exist the highest or altered price applies, area-specific declared prices govern regional supplies, and Customs Tariff Schedule classification rules apply to interpret the listed tariff items.

Valuation of specified tobacco and nicotine products: retail sale price declared becomes basis for taxable value under amendment
An amendment adds a clause treating supplies of specified tobacco and nicotine-related goods as valuated on the basis of the retail sale price declared on packaged goods; it lists the covered goods, defines retail sale price (including multiple prices, altered prices, and area-specific prices), and adopts interpretation rules of the First Schedule to the Customs Tariff Act for tariff terms.

GST rate revision for tobacco products and biris reclassifies specified goods across tax schedules and omits the 14% entries.
Bihar GST rate notification amends the State tax rate schedule under the Bihar Goods and Services Tax Act, 2017. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse other than tobacco leaves, 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 are inserted in Schedule III at 20%. The notification also omits the entries in Schedule VII at 14%, thereby revising the applicable rate structure for specified tobacco and related goods.

GST amendments: tobacco products reclassified-biris at 9%, several tobacco items at 20%, 14% schedule omitted from Feb 1, 2026.
State GST schedules are amended to add biris to the 9% Schedule II; to add pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco (excluding the biris entry), and inhalation products to the 20% Schedule III; and to omit Schedule VII (14%). The changes are made under the Karnataka GST Act and take effect from 1 February 2026.

Retail sale price valuation mandated for specified tobacco and related packaged goods, using declared maximum retail sale price for GST valuation.
Amendment requires valuation of specified packaged goods by reference to the declared retail sale price on the package, treating the maximum of multiple printed prices, any altered increased price as operative, and area specific printed prices as applicable to supplies in those areas; it defines retail sale price to include all taxes and adopts First Schedule Customs Tariff interpretative rules for tariff classification, and sets a commencement date for the valuation rule.

GST valuation: retail sale price declared for pan masala and tobacco products applies to packaged supplies.
Valuation for supplies of specified packaged goods-pan masala; unmanufactured tobacco and tobacco refuse; cigars, cigarettes and other manufactured tobacco products; and products containing tobacco or nicotine for non-combustion inhalation-shall be the declared retail sale price on the package (the maximum price inclusive of all taxes). Multiple or area-specific declared prices are resolved by taking the maximum or the area-specific price respectively, and Customs Tariff First Schedule interpretation rules apply.

Tobacco and nicotine products: valuation set at retail sale price minus applicable tax under new Tripura SGST rule.
Tripura inserts Rule 31D deeming the value of supply for specified tobacco and nicotine products to be the declared retail sale price on packaged goods less the amount of tax, with the tax component calculated by: (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions clarify "applicable tax" and "retail sale price," including rules for multiple, altered, or area-specific declared prices. Rule 86B is amended to exempt registered persons other than manufacturers for these goods where the supplier has paid tax on the retail sale price.

Tripura GST rates updated: biris at 9%, pan masala and tobacco items at 20%; 14% schedule removed effective February.
The notification inserts HSN entries for biris into Schedule II at 9%, adds multiple tobacco and pan masala entries into Schedule III at 20%, and omits Schedule VII imposing 14%. These schedule amendments alter applicable state GST rates for the specified goods and take effect on the 1st day of February, 2026.

Kerala GST rules: electronic registration for low-liability taxpayers with mandatory Aadhaar authentication and specified withdrawal process.
The rules provide for electronic grant of registration via the common portal within three working days based on data analysis and risk parameters. A new option under rule 14A permits registration for persons whose monthly output tax liability to registered persons does not exceed two lakh fifty thousand rupees, conditional on Aadhaar authentication and prohibition on duplicate registrations for the same PAN; withdrawal from this option requires FORM GST REG-32, specified return-filing and verification, and may be barred during pending cancellation proceedings.

GST amendment expands nominated agencies authorised to supply precious metals to exporters by referencing Lists 13-15 of Customs notification.
The notification substitutes the Explanation's clause (c) to define "Nominated Agency" as entities in Lists 13, 14 and 15 appended to Table 1 of Notification No.45/2025 Customs, thereby expanding agencies eligible under the earlier GST exemption for supply of gold/silver/platinum to exporters; the substitution is deemed effective from 1 November 2025.