Tobacco and pan masala valuation now based on declared retail sale price for packaged goods.
Valuation for supplies of specified packaged goods - including pan masala and various tobacco and nicotine products - shall be based on the retail sale price declared on the package, with the maximum declared price, any subsequently increased declared price, and area specific declared prices treated as the retail sale price; definitions incorporate all taxes and adopt interpretation rules of the First Schedule to the Customs Tariff Act, 1975.

Valuation of specified goods: retail sale price deemed as taxable value, with tax component extracted by formula.
Rule 31D deems the value of supply for specified packaged goods to be the declared retail sale price less applicable tax, with the tax component calculated as (Retail sale price x tax rate) / (100 + sum of applicable tax rate). The rule lists covered tobacco and nicotine products and pan masala, defines applicable tax and retail sale price (including multiple or altered declared prices and area-specific prices), and rule 86B is amended to exempt non-manufacturer registered persons for these goods where the supplier has paid tax on the retail sale price.

GST rate adjustment: tobacco and pan masala items reclassified into higher-rate schedules, new tariff entries inserted.
Amendment revises GST tariff classifications by inserting biris under Schedule II and adding pan masala, unmanufactured tobacco, cigars and cigarettes, other manufactured tobacco (excluding biris), and non-combustion inhalation products into Schedule III, while omitting Schedule VII; the changes take effect on the stated commencement date and modify the GST rate framework for those goods.

Retail sale price declaration governs valuation of specified pan masala and tobacco products, taking effect from notified commencement.
The amendment adds a clause making supplies of specified packaged goods - including pan masala and various tobacco and nicotine products under identified Customs Tariff headings - subject to valuation based on the declared retail sale price. It defines "retail sale price" as the maximum declared packaged price to the ultimate consumer inclusive of all taxes and levies, prescribes rules where multiple or altered prices exist, applies area specific declared prices for valuation in those areas, and directs application of the First Schedule interpretation rules of the Customs Tariff Act for tariff classification.

Bihar SGST revises 'Nominated Agency' definition to adopt Lists 13-15 of Customs notification, effective 1 November 2025.
Amendment substitutes clause (c) in the Explanation to the State Tax Rate notification to define "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table I of the cited Customs notification; the amendment is issued under statutory authority and takes effect on 1 November 2025.

Tobacco products reallocated to 9% for biris and 20% for specified tobacco and inhalation products, effective 1 Feb 2026.
The notification amends earlier GST schedules by inserting biris (2403 19 21; 2403 19 29) into the 9% schedule, transferring pan masala (2106 90 20), unmanufactured tobacco, various manufactured tobacco products and tobacco substitutes, and products intended for inhalation without combustion into the 20% schedule, and omitting the 14% schedule; it comes into force on 1 February 2026.

Tobacco and related products valuation set at retail sale price less tax under new GST rules.
The amendment inserts a valuation rule deeming specified tobacco and nicotine products to be valued at the retail sale price declared on the package less the applicable tax, with tax computed by the formula: Tax amount = (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions establish retail sale price as the maximum declared packaged price including all taxes and address multiple or altered declared prices. The rule takes effect 1 February 2026 and rule 86B is amended to exempt non-manufacturer registered persons for such goods when the supplier paid tax on the retail sale price.

Valuation of pan masala and tobacco now uses declared retail sale price for GST valuation, effective Feb 1.
Supplies of specified goods - pan masala; unmanufactured tobacco and tobacco refuse; cigars, cheroots, cigarillos and cigarettes; other manufactured tobacco and substitutes; and tobacco or nicotine inhalation products - shall be valued for tax purposes where a retail sale price is declared on packaged goods. "Retail sale price" is defined as the maximum packaged price to the ultimate consumer inclusive of all taxes and related charges; where multiple or altered prices are declared the maximum or altered price applies; area specific declared prices govern valuation for that area. Tariff nomenclature and interpretation rules of the First Schedule to the Customs Tariff Act, 1975 apply.

Value of supply based on retail sale price applies to specified tobacco products; tax amount computed from declared retail price.
Rule 31D deems the value of supply for specified tobacco and nicotine-related goods to be the declared retail sale price on packaged goods less the amount of tax, with tax amount calculated by the formula: (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions treat applicable tax as IGST/CGST/SGST/UTGST and retail sale price as the maximum price declared on the package including all taxes; rules address multiple, altered, or area-specific retail prices. Rule 86B is amended to exempt non-manufacturer registered persons in respect of these goods where supplier has paid tax on the retail sale price.

Retail sale price valuation applied to specified tobacco and pan masala packaged goods for GST valuation under amended notification.
The notification adds clause (iv) prescribing that supplies of specified pan masala and tobacco/nicotine products identified by Customs Tariff entries, when bearing a declared retail sale price on packaged goods, shall be valued for GST on that declared retail sale price; it defines retail sale price to include all taxes and provides rules for multiple, altered or area specific declared prices and applies First Schedule interpretation rules of the Customs Tariff Act.

Goa revises GST: biris placed at 9%, pan masala and multiple tobacco products at 20%, 14% schedule removed.
The Goa GST notification amends rate schedules by inserting biris under specified tariff codes at 9% in Schedule II; expanding Schedule III (20%) to include pan masala and detailed tobacco product categories and substitutes under specified headings; expressly excluding biris from the Schedule III entries; and omitting Schedule VII (14%). The amendment is made under the Goa GST Act and General Clauses Act and takes effect on 1 February 2026.

GST classification update: tobacco products and pan masala reallocated between schedules and a GST schedule omitted.
Amendment revises Odisha GST classification by inserting biris into the 9% schedule, adding pan masala and assorted unmanufactured and manufactured tobacco products, cigarettes, tobacco substitutes, and inhalation-without-combustion products into the 20% schedule, and omitting the 14% schedule; changes take effect from the first day of February, 2026.

Retail sale price valuation extended to specified tobacco and nicotine products, shaping GST valuation and packaging price declarations.
The notification adds a clause deeming supplies of specified goods (pan masala; unmanufactured tobacco and tobacco refuse; cigars, cheroots, cigarillos and cigarettes; other manufactured tobacco and substitutes; products for inhalation without combustion containing tobacco or nicotine substitutes) where a retail sale price is declared on packaged goods to be valued for GST using that declared retail sale price. It prescribes that the maximum declared packaged price is the retail sale price where multiple prices exist, that an increased declared price at any stage is deemed the retail sale price, and that area specific declared prices apply to supplies in those areas, applying Customs Tariff First Schedule interpretation rules.

Retail sale price valuation for tobacco and nicotine products; tax computed from declared retail price and downstream registrants exempted.
A new valuation provision deems the value of supply for specified packaged tobacco and nicotine products to be the declared retail sale price less applicable tax, with tax extracted using the formula: Tax amount = (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions cover applicable tax and retail sale price, including treatment of multiple, altered, and area specific declared prices. An associated amendment exempts registered persons other than manufacturers from the specified compliance rule when the supplier has paid tax on such goods based on the retail sale price.

Valuation on retail sale price for specified tobacco and pan masala products, with tax component extracted from retail price.
Value of supply for specified packaged goods including pan masala and tobacco/nicotine products is deemed to be the declared retail sale price less the tax component, with the tax component extracted from the retail sale price by a prescribed formula. The retail sale price is defined as the maximum packaged consumer price including all taxes, and declared, altered, or area specific prices are treated as the retail sale price. Exemption for registered persons other than manufacturers is confined to such goods where the supplier has paid tax on that retail sale price basis.

Retail sale price valuation for specified tobacco and pan masala goods is expanded under the Uttar Pradesh GST notification.
The Uttar Pradesh GST notification is amended to add a new valuation category for specified goods supplied with a declared retail sale price, including pan masala, tobacco products and certain nicotine or tobacco substitute inhalation products in packaged form. Retail sale price is defined as the maximum declared packaged price to the ultimate consumer, inclusive of taxes and related levies, with rules for multiple declared prices, altered prices and area-wise declared prices. The amendment applies from 1 February 2026.

Retail sale price valuation for specified tobacco goods reshapes GST assessment and narrows Rule 86B restrictions.
Retail sale price-based valuation is introduced for specified goods, including pan masala and certain tobacco and nicotine products, by deeming the value of supply to be the declared retail sale price less applicable tax. The rule prescribes a formula for computing tax and explains the meaning of applicable tax and retail sale price, including treatment of multiple or altered declared prices and area-wise price declarations. Rule 86B is amended to exempt a registered person other than a manufacturer, for goods covered by rule 31D, where tax has been paid on the retail sale price basis.

Pan masala and tobacco products valued at retail sale price less tax using a specified formula under GST rules.
Value of supply for pan masala and tobacco-related goods is deemed to be the retail sale price declared on packaged goods less the tax amount, calculated by the formula: Tax amount = (Retail sale price x tax rate) / (100 + sum of applicable tax rate); definitions specify applicable tax, retail sale price inclusivity, treatment of multiple or altered prices, and area-specific declared prices.

Supply of specified tobacco and pan masala goods subject to declared retail sale price from Feb 1, 2026.
Valuation for supply of specified packaged goods - pan masala; unmanufactured tobacco and refuse; cigars, cheroots, cigarillos, cigarettes; other manufactured tobacco and substitutes; and tobacco or nicotine inhalation products - shall be based on the declared retail sale price, defined as the maximum price on the package including all taxes, with rules for multiple prices, altered prices, area-specific prices, and tariff-term interpretation drawn from the First Schedule to the Customs Tariff Act, 1975; effective 1 February 2026.

GST registration can be granted electronically within three working days for applicants meeting Aadhaar and low-output-tax criteria.
Rule 9A allows electronic grant of registration by the common portal within three working days where identification is completed using data analysis and risk parameters. Rule 14A permits applicants whose output tax to registered persons does not exceed Rs. 2,50,000 per month to opt for electronic registration, subject to mandatory Aadhaar authentication, single-registration-per-PAN restriction, and portal-based verification. Withdrawal from the option requires FORM GST REG-32 with Aadhaar OTP/biometric verification, prescribed return-filing pre-conditions, and adjudication by the proper officer with specified reporting and amendment limitations.