https://www.taxtmi.com/notifications?id=144904 The amendment adds a clause making supplies of specified packaged goods - including pan masala and various tobacco and nicotine products under identified Customs Tariff headings - subject to valuation based on the declared retail sale price. It defines "retail sale price" as the maximum declared packaged price to the ultimate consumer inclusive of all taxes and levies, prescribes rules where multiple or altered prices exist, applies area specific declared prices for valuation in those areas, and directs application of the First Schedule interpretation rules of the Customs Tariff Act for tariff classification. en-us Fri, 30 Jan 2026 00:00:00 +0530 Sat, 14 Feb 2026 11:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144904 The amendment adds a clause making supplies of specified packaged goods - including pan masala and various tobacco and nicotine products under identified Customs Tariff headings - subject to valuation based on the declared retail sale price. It defines "retail sale price" as the maximum declared packaged price to the ultimate consumer inclusive of all taxes and levies, prescribes rules where multiple or altered prices exist, applies area specific declared prices for valuation in those areas, and directs application of the First Schedule interpretation rules of the Customs Tariff Act for tariff classification. Notifications GST - States Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144904