Uttar Pradesh Goods and Services Tax (Seventieth Amendment) Rules, 2026

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....nor is pleased to order the publication of the following English translation of Government notification no. 1/XI-2-26-9(42)-17-T.C.-76-U.P.GST Rules-2017-Order(368)-2026, dated January 25, 2026 : No. 1/XI-2-26-9(42)-17-T.C.-76-U.P.GST Rules-2017-Order(368)-2026 Dated Lucknow, January 25, 2026 IN exercise of the powers conferred by Section 164 of the Uttar Pradesh Goods and Services Tax Ac....

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.... under Chapter, heading, sub-heading or tariff item specified in column (2), of the Table below, shall be deemed to be the retail sale price declared on such goods, less the amount of tax as applicable, namely:- TABLE Sl. No. Chapter/Heading/Sub-heading/ Tariff item Description of Goods (1) (20 (3) 1 2106 90 20 Pan masala 2 2401 Unmanufactured tobacco; tobacc....

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....or the purposes of this rule,- (a) "applicable 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 goods more than on....