Notify supplies under section 15(5) of APGST Act for valuation based on Retail sale price (RSP)

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....tion based on Retail sale price (RSP) - Orders - Issued. REVENUE (COMMERCIAL TAXES) DEPARTMENT G.O.MS.No. 120 Dated: 16-02-2026 ORDER: The following notification will be published in an Extra Ordinary issue of the Andhra Pradesh Gazette, Dated:16.02.2026. NOTIFICATION In exercise of the powers conferred by sub-section (5) of section 15 of the Andhra Pradesh Goods and Services ....

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.... 1. 2106 90 20 Pan masala 2. 2401 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. 24....

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....se the retail sale price at any stage before, during, or after the supply, such altered retail sale price shall 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 valuatio....