https://www.taxtmi.com/notifications?id=145347 The amendment inserts a new rule deeming the value of supply of specified tobacco, pan masala and related goods to be the retail sale price less applicable tax, and prescribes the tax computation method and the meaning of retail sale price. It also carves out a limited exemption under the input tax credit restriction for registered persons other than manufacturers in respect of such goods where tax has been paid by the supplier on a retail sale price basis. en-us Wed, 18 Mar 2026 00:00:00 +0530 Thu, 02 Apr 2026 18:28:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145347 The amendment inserts a new rule deeming the value of supply of specified tobacco, pan masala and related goods to be the retail sale price less applicable tax, and prescribes the tax computation method and the meaning of retail sale price. It also carves out a limited exemption under the input tax credit restriction for registered persons other than manufacturers in respect of such goods where tax has been paid by the supplier on a retail sale price basis. Notifications GST - States Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145347