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    <title>Amendment in Notification No. S.O.296/P.A.5/2017/Ss.9 and 15/2025, dated the 20th September, 2025</title>
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    <description>The Punjab GST rate notification amends the tax treatment of specified tobacco-related goods. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and tobacco or nicotine-substitute inhalation products are inserted in Schedule III at 20%. Schedule VII at 14% is omitted, and the amendment is deemed effective from 1 February 2026.</description>
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      <description>The Punjab GST rate notification amends the tax treatment of specified tobacco-related goods. Biris are inserted in Schedule II at 9%, while pan masala, unmanufactured tobacco and tobacco refuse, cigars and cigarettes, other manufactured tobacco and tobacco substitutes other than biris, and tobacco or nicotine-substitute inhalation products are inserted in Schedule III at 20%. Schedule VII at 14% is omitted, and the amendment is deemed effective from 1 February 2026.</description>
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