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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
No. 19/2025 – Central Tax
New Delhi, the 31st day of December, 2025
G.S.R. _____(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 /
Sub-heading /
Tariff item
Description of Goods
(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);
(f).
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 Secretary
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.
