Retail sale price valuation mandated for specified packaged tobacco and pan masala, changing GST valuation practice.
Supplies of specified packaged goods-pan masala and defined tobacco and tobacco substitute products-must be valued using the declared retail sale price on the package. "Retail sale price" is defined as the maximum price declared for sale to the ultimate consumer and where multiple prices are declared, the maximum applies; an increased declared price at any stage is treated as the retail sale price; area specific declared prices apply to supplies in those areas. Tariff terms and interpretive rules from the First Schedule to the Customs Tariff Act, 1975 apply to this clause.

GST rate amendment reclassifies tobacco and nicotine products into altered rate schedules and omits a prior rate category.
Amendment under section 9(1) and section 15(5) of the Maharashtra GST Act inserts specified tariff entries for biris into the 9% schedule, inserts entries for pan masala, unmanufactured tobacco, manufactured tobacco and substitutes, cigars and cigarettes, and inhalation products into the 20% schedule, and omits the entire 14% schedule; the changes take effect on the first day of February, 2026.

Commencement of GST amendment rules: specified provisions designated to come into force on appointed dates.
Appoints commencement dates under the Delhi Goods and Services Tax (Amendment) Rules, 2024: Rules 2, 24, 27 and 32 to come into force on the 11th day of February, 2025; and Rules 8, 37 and clause (ii) of Rule 38 to come into force on the 1st day of April, 2025, pursuant to powers conferred by the Delhi Goods and Services Tax Act, 2017 and on the recommendations of the Council.

GST rate amendment reclassifies biris and tobacco products across tax schedules, while omitting the 14% schedule.
State tax rates are amended by inserting biris under Schedule II at 9% and specified tobacco and nicotine-related products under Schedule III at 20%, while Schedule VII at 14% is omitted. The changes cover pan masala, unmanufactured tobacco and tobacco refuse, cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes, and products intended for inhalation without combustion. The notification comes into force on 1 February 2026.

GST appellate jurisdiction assigns appeal functions across designated territorial zones under the State tax framework.
Dr. R. K. Sharma, Additional Commissioner of State Tax, Head Office, Indore, is appointed as Appellate Authority for Indore Zone-01 and Jabalpur Zone under the Madhya Pradesh Goods and Services Tax framework. The officer shall exercise all powers and perform all duties assigned to the Appellate Authority for the specified territorial jurisdiction. Earlier appointments on the subject stand superseded to the extent of this appointment, subject to the stated exception.

Value of supply on retail sale price: specified tobacco products valued at declared retail price less applicable tax.
Rule 31D deems the value of supply for specified tobacco and nicotine products to be the declared retail sale price on packaged goods less the amount of applicable tax, with tax amount calculated by the formula Tax amount = (Retail sale price X tax rate) / (100 + sum of applicable tax rate); definitions cover "applicable tax", "retail sale price", multiple or altered declared prices, and area-specific prices. Rule 86B is amended to exempt registered persons other than manufacturers only where the supplier has paid tax on the basis of retail sale price.

GST rate amendment: biris moved to a lower schedule, while pan masala and other tobacco reclassified to higher schedules.
The notification amends the State GST rate schedules by inserting biris (specified HS subheadings of 2403) into the 9% schedule, adding pan masala, unmanufactured tobacco, cigars, other manufactured tobacco (excluding specified biris), and products for inhalation without combustion into the 20% schedule, and omitting the 14% schedule and its entries; the amendment, issued under section 9(1) and section 15(5) authority, takes effect on 1 February 2026.

Retail sale price valuation applied to specified packaged tobacco and nicotine products, governing GST valuation and tariff interpretation.
The amendment adds a clause making valuation for supplies of specified packaged goods - pan masala; various unmanufactured and manufactured tobacco products; cigars, cigarettes and substitutes; and inhalation products containing tobacco or nicotine substitutes - governed by the declared retail sale price. It defines retail sale price as the maximum price on the package payable by the ultimate consumer inclusive of all taxes, addresses multiple or altered declared prices and area-specific prices, and adopts the First Schedule to the Customs Tariff Act, 1975 for tariff interpretation. The amendment is effective from 1 February 2026.

Retail-based valuation for specified tobacco products sets taxable value as retail price less extracted tax component.
A new rule deems the value of supply for specified packaged tobacco and related products to be the declared retail sale price on the package less the applicable tax; tax is extracted from the retail sale price by a formula. Definitions clarify applicable tax, retail sale price as the maximum printed price inclusive of taxes, treatment of multiple or altered prices, and area-specific prices. An amendment exempts non-manufacturer registered persons from the relevant rule where the supplier has paid tax on the retail sale price.

Retail sale price declared on packaged tobacco and nicotine products governs GST valuation and applies by area and packaging.
Valuation for specified packaged goods shall be based on the retail sale price declared on the package. The listed goods include pan masala; unmanufactured tobacco and tobacco refuse; cigars, cheroots, cigarillos and cigarettes of tobacco or substitutes; other manufactured tobacco and substitutes; and products containing tobacco or nicotine substitutes intended for inhalation without combustion. "Retail sale price" means the maximum declared packaged price inclusive of all taxes and levies; where multiple prices exist the maximum applies; altered higher prices apply; and area specific declared prices govern valuation in that area. Customs Tariff First Schedule definitions and interpretation rules apply to tariff references.

GST rate amendment revises taxation of tobacco products, biris, pan masala, and inhalation goods under amended schedules.
A GST rate amendment under the Uttar Pradesh Goods and Services Tax Act, 2017 revises the tax treatment of specified tobacco and tobacco-related goods. The amendment inserts biris under Schedule II at 9%, and inserts pan masala, unmanufactured tobacco, cigars, cheroots, cigarillos, cigarettes, other manufactured tobacco and tobacco substitutes, and certain inhalation products into Schedule III at 20%, with biris specifically excluded from the broader tobacco entry. The notification also omits Schedule VII at 14%, thereby removing that rate category from the amended notification.

GST rate reclassification: pan masala and specified tobacco products shifted to higher rate schedules, effective from February.
Amendment modifies the Puducherry GST rate notification by inserting biris into the 9% schedule and adding pan masala, unmanufactured tobacco and tobacco refuse, cigars/cheroots/cigarillos/cigarettes of tobacco or substitutes, other manufactured tobacco and substitutes (excluding biris), and products intended for inhalation without combustion (including those with nicotine substitutes) into the 20% schedule; it also omits entries in the 14% schedule and takes effect on the first day of February, 2026.

Tobacco and pan masala valuation now based on retail sale price less tax under newly inserted rule.
Rule 31D deems value of supply of specified packaged goods (pan masala; various tobacco products; inhalation products) to be the declared retail sale price less applicable tax, prescribes the tax component formula as (Retail sale price x tax rate) / (100 + sum of applicable tax rate), and defines applicable tax and retail sale price including rules for multiple, altered, and area-specific retail prices; rule 86B is amended to exempt registered persons (other than manufacturers) when suppliers have paid tax on such goods on the basis of retail sale price.

Valuation of pan masala and tobacco products now based on declared retail sale price for GST.
The amendment adds a clause prescribing valuation of specified packaged goods by reference to the retail sale price, listing pan masala and various tobacco and inhalation products by Customs Tariff classification; it defines retail sale price as the maximum declared consumer price on packages and sets rules for multiple, altered, and area-specific declared prices, and applies First Schedule interpretative rules of the Customs Tariff Act.

Option for taxpayers with low monthly output tax liability: electronic registration with mandatory Aadhaar authentication and portal processing.
The amendment creates an electronic registration mechanism whereby the common portal shall grant registration within three working days upon identification based on data analysis and risk parameters. It establishes rule 14A permitting taxpayers with monthly output tax liability below a threshold to opt for electronic registration, conditions mandatory Aadhaar authentication, limits one registration per PAN per State/Union territory under this rule, and prescribes procedures for withdrawal, verification, and portal-based processing.

GST rate schedules revise tax classification for biris, pan masala and specified tobacco products and omit a separate tax schedule.
Madhya Pradesh revises State GST rate schedules by inserting biris in the 9% schedule and specified pan masala, tobacco, tobacco-substitute and inhalable tobacco or nicotine-substitute products in the 20% schedule. The separate 14% rate schedule is omitted. The revised rate-schedule treatment takes effect from 1 February 2026.

Retail sale price valuation extends to pan masala and specified tobacco products under state GST valuation rules.
Madhya Pradesh GST valuation framework is amended to include pan masala and specified tobacco, tobacco-substitute and nicotine-substitute products bearing a declared retail sale price. Retail sale price is the maximum packaged-goods price for the ultimate consumer, inclusive of taxes, duties, surcharge and cess. The highest of multiple declared prices applies, and any increased declared price is treated as the retail sale price. Area-specific declared prices apply to goods intended for sale in the relevant area.

Retail sale price valuation for specified tobacco and pan masala supplies requires tax-exclusive deemed value and modifies cash-ledger restrictions.
New rule 31D establishes retail sale price-based valuation for specified pan masala, tobacco and inhalation products. Supply value is deemed to be the declared retail sale price less applicable IGST, CGST, SGST or UTGST, determined under the prescribed formula. The highest of multiple declared package prices, any increased declared price, and relevant area-specific prices govern valuation. Registered persons other than manufacturers receive a limited rule 86B exemption only for covered goods where the supplier has paid tax on the retail sale price basis.

Tax classification of tobacco products: GST schedules amended to reclassify and impose higher rates on tobacco items.
The notification amends West Bengal GST schedules by adding biris (HS 2403 19 21, 2403 19 29) at 9% and placing pan masala (2106 90 20), unmanufactured tobacco (2401), cigars/cigarettes (2402), other manufactured tobacco excluding biris (2403 except specified codes), and inhalation tobacco/nicotine products (2404 11 00; 2404 19 00) in the 20% schedule; it omits the former 14% schedule. The amendments effective date is 1st day of February, 2026.

Tobacco and pan masala valuation now based on retail sale price less tax under amended GST rules.
Inserts Rule 31D deeming the value of specified tobacco-related and pan masala goods to be the declared retail sale price less tax, prescribes the tax amount formula ((Retail sale price x tax rate) / (100 + sum of applicable tax rate)), and defines applicable tax, retail sale price (including multiple or altered prices and area-specific prices). Also exempts registered persons other than manufacturers from rule 86B for these goods where the supplier has paid tax on the retail sale price.