https://www.taxtmi.com/notifications?id=144902 Rule 31D deems the value of supply for specified packaged goods to be the declared retail sale price less applicable tax, with the tax component calculated as (Retail sale price x tax rate) / (100 + sum of applicable tax rate). The rule lists covered tobacco and nicotine products and pan masala, defines applicable tax and retail sale price (including multiple or altered declared prices and area-specific prices), and rule 86B is amended to exempt non-manufacturer registered persons for these goods where the supplier has paid tax on the retail sale price. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 11:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144902 Rule 31D deems the value of supply for specified packaged goods to be the declared retail sale price less applicable tax, with the tax component calculated as (Retail sale price x tax rate) / (100 + sum of applicable tax rate). The rule lists covered tobacco and nicotine products and pan masala, defines applicable tax and retail sale price (including multiple or altered declared prices and area-specific prices), and rule 86B is amended to exempt non-manufacturer registered persons for these goods where the supplier has paid tax on the retail sale price. Notifications GST - States Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144902