https://www.taxtmi.com/article/detailed?id=15708 Effective 1 February 2026, tobacco is taxed as GST + Central Excise Duty + NCCD and pan masala as GST + HSNS Cess; GST taxes these goods at 40% on RSP with Rule 31D for computation and compensation cess abolished. Central Excise moves certain pouch-packed tobaccos to machine-capacity based duty with engineer certification, jurisdictional verification, advance monthly payment, monthly returns, CCTV and abatement limited to 15-day continuous non-operation. HSNS Cess applies to pan masala packed in pouches, tins or containers, is computed per factory on machine-rated speed and pouch weight, requires registration, declarations, advance payment, returns, records, and prescribes notice, interest and penalties. en-us Thu, 08 Jan 2026 08:22:33 +0530 Thu, 08 Jan 2026 08:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15708 Effective 1 February 2026, tobacco is taxed as GST + Central Excise Duty + NCCD and pan masala as GST + HSNS Cess; GST taxes these goods at 40% on RSP with Rule 31D for computation and compensation cess abolished. Central Excise moves certain pouch-packed tobaccos to machine-capacity based duty with engineer certification, jurisdictional verification, advance monthly payment, monthly returns, CCTV and abatement limited to 15-day continuous non-operation. HSNS Cess applies to pan masala packed in pouches, tins or containers, is computed per factory on machine-rated speed and pouch weight, requires registration, declarations, advance payment, returns, records, and prescribes notice, interest and penalties. Articles Goods and Services Tax - GST Thu, 08 Jan 2026 08:22:33 +0530 https://www.taxtmi.com/article/detailed?id=15708