Amendment in Notification No. 49/2023- State Tax dated 16th October 2023

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....S AND SERVICES TAX ACT, 2017. No. MGST.2026/C.R.-8 /Taxation-1.- In exercise of the powers conferred by sub-section (5) of section 15 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendment in the Government of Maharashtra notification of Finance Department No. MGST.1023/....

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.... 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 reconstituted tobacco and intended for inhalation without combustion 6. 2404....

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....hall be deemed to be the retail sale price; (d) where different retail sale prices are declared on different packages for the sale of any specified goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (....