https://www.taxtmi.com/notifications?id=145429 The amendment inserts a valuation rule under which the value of supply of specified goods, including pan masala and tobacco products, is deemed to be the retail sale price declared on such goods less applicable tax. It prescribes the tax calculation method and defines retail sale price for cases involving multiple declarations, altered prices, and area-specific prices. It also exempts a registered person other than a manufacturer from the input tax credit restriction for specified goods taxed by the supplier on a retail sale price basis. en-us Mon, 09 Mar 2026 00:00:00 +0530 Mon, 20 Apr 2026 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145429 The amendment inserts a valuation rule under which the value of supply of specified goods, including pan masala and tobacco products, is deemed to be the retail sale price declared on such goods less applicable tax. It prescribes the tax calculation method and defines retail sale price for cases involving multiple declarations, altered prices, and area-specific prices. It also exempts a registered person other than a manufacturer from the input tax credit restriction for specified goods taxed by the supplier on a retail sale price basis. Notifications GST - States Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145429