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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-31122025-268975
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
NEW DELHI, WEDNESDAY, DECEMBER 31, 2025/PAUSHA 10, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 31st December, 2025
No. 19/2025 – Central Tax
G.S.R. 949(E).— In exercise of the powers conferred by sub-section (5) of section 15 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Government, on the recommendations of the Council, hereby makes the
following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue)
No. 49/2023-Central Tax, dated the 29th September, 2023 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number G.S.R. 705(E), dated the 29th September, 2023, namely:—
In the said notification, after clause (iii), the following clause shall be inserted, namely:—
"(iv) supply of the following goods bearing the description specified in column (3), falling under the
corresponding Chapter/heading/ sub-heading/ tariff item specified in column (2), of the Table below, on which
retail sale price is declared : -
TABLE
S. No. | Chapter / Heading / | Description of Goods
| Sub-heading / Tariff |
| item |
(1) | (2) | (3)
-------+------------------------+--------------------------------------------------------------------------------------------------
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. | 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 goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess, by whatever name called;
(b).
where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price;
(c).
where the retail sale price declared on packages of any specified goods is altered to increase 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 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);
the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975
(51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes
of the First Schedule shall, so far as may be, apply to the interpretation of this clause."
2.
This notification shall come into force on the 1st day of February 2026.
[F. No. CBIC-20001/2/2025-GST]
KRITI PANDEY, Under Secy.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide notification No. 49/2023-Central Tax, dated the 29th September, 2023, published vide number G.S.R. 705(E), dated
the 29th September, 2023.
NOTIFICATION
New Delhi, the 31st December, 2025
No. 20/2025-Central Tax
G.S.R. 950(E).— In exercise of the powers conferred by section 164 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely:—
1.
Short title and commencement. (1) These rules may be called as the Central Goods and Services Tax (Fifth
Amendment) Rules, 2025.
(2) They shall come into force from 1st day of February, 2026.
2.
In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 31C,
the following rule shall be inserted, namely:—
"31D. Value of supply of goods on basis of retail sale price. -(1) Notwithstanding anything contained in the
provisions of this Chapter, the value of supply of goods bearing the description specified in column (3), falling
under the corresponding Chapter/heading/ sub-heading/ tariff item specified in column (2), of the Table below,
shall be deemed to be the retail sale price declared on such goods, less the amount of tax as applicable, namely:-
TABLE
S. No. | Chapter / Heading / | Description of Goods
| Sub-heading / Tariff |
| item |
(1) | (2) | (3)
-------+------------------------+--------------------------------------------------------------------------------------------------
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. | 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
(2) The amount of applicable tax referred to in sub-rule (1) shall be determined in the following manner,
namely:
Tax amount = (Retail sale price X tax rate in % of applicable taxes) / (100+ sum of applicable tax rate).
Explanation. - For the purposes of this rule,
(a) "applicable tax" means IGST or CGST or SGST or UTGST as the case may be.
(b) "retail sale price" means the maximum price declared on goods at which such goods in packaged
form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by
whatever name called;
(c) where on the package of any specified goods more than one retail sale price is declared, the
maximum of such retail sale price shall be deemed to be the retail sale price;
(d) where the retail sale price declared on packages of any specified goods is altered to increase 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;
(e) 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.".
3.
In the said rules, in rule 86B, in the first proviso, after clause (e), the following clause shall be inserted,
namely:-
"(f) the registered person other than a manufacturer shall be exempted from the provisions of this rule only in
respect of goods specified under rule 31D, on which the tax has been paid by the supplier on the basis of retail
sale price:".
[F. No. CBIC-20001/2/2025-GST]
KRITI PANDEY, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the
19th June, 2017 and were last amended, vide notification No. 18/2025– Central Tax, dated the 31st October, 2025, vide
number G.S.R. 805(E), dated the 31st October, 2025.
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