Advisory on RSP-Based Valuation of Notified Tobacco Goods under GST
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Background:
Vide Notification Nos. 19/2025–Central Tax and 20/2025–Central Tax, both dated 31.12.2025, Retail Sale Price (RSP)-based valuation for specified tobacco and tobacco-related products, has been prescribed with effect from 01.02.2026.
The said notifications cover the following HSN codes and descriptions:
S.
No.
Chapter / Heading / Sub- heading
Description of Goods
1
2106 90 20
Pan masala
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