https://www.taxtmi.com/acts?id=52292 Rule 31D deems the declared retail sale price on packaged pan masala and specified tobacco and nicotine products, less the applicable tax component, to be the value of supply for GST; the tax component is computed as (Retail sale price x tax rate) / (100 + tax rate), and retail sale price is defined as the maximum packaged price to the ultimate consumer inclusive of all taxes, with rules for multiple, altered, and area-specific declared prices. en-us Thu, 01 Jan 2026 15:44:50 +0530 Thu, 01 Jan 2026 15:44:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52292 Rule 31D deems the declared retail sale price on packaged pan masala and specified tobacco and nicotine products, less the applicable tax component, to be the value of supply for GST; the tax component is computed as (Retail sale price x tax rate) / (100 + tax rate), and retail sale price is defined as the maximum packaged price to the ultimate consumer inclusive of all taxes, with rules for multiple, altered, and area-specific declared prices. Act-Rules GST Thu, 01 Jan 2026 15:44:50 +0530 https://www.taxtmi.com/acts?id=52292