https://www.taxtmi.com/notifications?id=144847 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. en-us Fri, 30 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 18:27:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144847 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. Notifications GST - States Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144847