Search: rule 31D
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February 2026
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GSTPan masala and tobacco: GST value now worked out from the retail sale price, from 1 February 2026
Value = RSP less taxRule changeFrom 1 February 2026, the value of supply of pan masala and notified tobacco goods on which a retail sale price is declared is the retail sale price less the tax, under new rule 31D of the CGST Rules read with Notification No. 19/2025-Central Tax.
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