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Goa Goods and Services Tax (Amendment) Rules, 2026
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....a Act 4 of 2017), the Government of Goa, on the recommendations of the Council, hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:- 1. Short title and commencement.- (1) These rules may be called as the Goa Goods and Services Tax (Amendment) Rules, 2026. (2) They shall come into force on the1st day of February, 2026. 2. Ins....
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....401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]. 3 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 4 2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (other than biris). 5 2404 11 00 Products containing tobacco or ....
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.... (c) where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price; (d) where the retail sale price declared on packages of any specified goods is altered to increase the retail sale price at any stage before, during, or after the supply, such altered retail sale price shall be....