Amendment in Notification No. 49/2023-State Tax, dated the 29th September, 2023

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....12/7/2022/1071.- In exercise of the powers conferred by sub-section (5) of Section 15 of the Arunachal Pradesh Goods and Services Tax, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the Government of Arunachal Pradesh in the Department of Tax, Excise and Narcotics No. 49/2023-State Tax, dated the 29th Septe....

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.... 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 19 00....

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....e 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 (e) "tar....