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    <title>West Bengal Goods and Services Tax (Amendment) Rules, 2026.</title>
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    <description>Inserts Rule 31D deeming the value of specified tobacco-related and pan masala goods to be the declared retail sale price less tax, prescribes the tax amount formula ((Retail sale price x tax rate) / (100 + sum of applicable tax rate)), and defines applicable tax, retail sale price (including multiple or altered prices and area-specific prices). Also exempts registered persons other than manufacturers from rule 86B for these goods where the supplier has paid tax on the retail sale price.</description>
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      <pubDate>Fri, 30 Jan 2026 00:00:00 +0530</pubDate>
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