https://www.taxtmi.com/article/detailed?id=15732 CBIC amended valuation rules to base GST valuation for specified pan masala and tobacco items on declared retail sale price and inserted Rule 31D prescribing a formula to compute tax from retail sale price, with an exemption for non manufacturer registered persons under Rule 86B; these changes take effect 1 February 2026. GSTN requires filing of opt in/opt out declarations for specified premises within defined windows, and a new Health Security/National Security Cess regime mandates registration, declarations and monthly cess returns for machines/processes producing specified goods. en-us Thu, 15 Jan 2026 08:42:16 +0530 Thu, 15 Jan 2026 08:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15732 CBIC amended valuation rules to base GST valuation for specified pan masala and tobacco items on declared retail sale price and inserted Rule 31D prescribing a formula to compute tax from retail sale price, with an exemption for non manufacturer registered persons under Rule 86B; these changes take effect 1 February 2026. GSTN requires filing of opt in/opt out declarations for specified premises within defined windows, and a new Health Security/National Security Cess regime mandates registration, declarations and monthly cess returns for machines/processes producing specified goods. Articles Goods and Services Tax - GST Thu, 15 Jan 2026 08:42:16 +0530 https://www.taxtmi.com/article/detailed?id=15732