Amendment in Notification No. CT-8-0018-2023-Sec-1-05(CT) (44) dated the 6th October, 2023

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....onferred under sub-section (5) of section 15 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in this department's notification No. CT-8-0018-2023-Sec-1-05(CT) (44) dated the 6th October, 2023 namely :- In the said notification, after clause (iii), the following clause shal....

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.... (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation . - For the purposes of this clause, - (a) "retail sale price" means the maximum price declared on ....

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....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) "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (f) the rules for the inter....