https://www.taxtmi.com/notifications?id=145693 The amendment inserts rule 31D to value specified tobacco-related goods and certain inhalation products on the basis of retail sale price less applicable tax, with definitions and valuation rules for multiple or altered prices. It also exempts a registered person other than a manufacturer from rule 86B only for such goods when tax is paid by the supplier on the retail sale price basis. en-us Wed, 31 Dec 2025 00:00:00 +0530 Wed, 13 May 2026 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145693 The amendment inserts rule 31D to value specified tobacco-related goods and certain inhalation products on the basis of retail sale price less applicable tax, with definitions and valuation rules for multiple or altered prices. It also exempts a registered person other than a manufacturer from rule 86B only for such goods when tax is paid by the supplier on the retail sale price basis. Notifications GST - States Wed, 31 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145693