https://www.taxtmi.com/notifications?id=144901 Rule 31D deems the value of supply for specified tobacco and nicotine-related goods to be the declared retail sale price on packaged goods less the amount of tax, with tax amount calculated by the formula: (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions treat applicable tax as IGST/CGST/SGST/UTGST and retail sale price as the maximum price declared on the package including all taxes; rules address multiple, altered, or area-specific retail prices. Rule 86B is amended to exempt non-manufacturer registered persons in respect of these goods where supplier has paid tax on the retail sale price. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 11:33:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144901 Rule 31D deems the value of supply for specified tobacco and nicotine-related goods to be the declared retail sale price on packaged goods less the amount of tax, with tax amount calculated by the formula: (Retail sale price x tax rate) / (100 + sum of applicable tax rate). Definitions treat applicable tax as IGST/CGST/SGST/UTGST and retail sale price as the maximum price declared on the package including all taxes; rules address multiple, altered, or area-specific retail prices. Rule 86B is amended to exempt non-manufacturer registered persons in respect of these goods where supplier has paid tax on the retail sale price. Notifications GST - States Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144901