Value of supply of goods on basis of retail sale price (Rule 31D)

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.... is expressly made operative "notwithstanding anything contained" in the valuation Chapter, creating a special valuation rule for the listed products Goods covered: The enumerates the tariff entries and descriptions for which this valuation method applies: * 2106 90 20 - Pan masala * 2401 - Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] * 2402 - Cigars, cheroots, c....

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....le tax" means IGST or CGST or SGST or UTGST as the case may be. (b) "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by whatever name called; (c) where on the package of any specified goods more than one retail sale price is declared, the maximum of such reta....