The Ministry of Finance (MoF) on December 31, 2025, amended an older notification No. 9/2025- Union Territory Tax (Rate) dated September 17, 2025, related to GST Rate Schedules for Tobacco and Related Products.
The following has been stated: -
•A new entry (S. No. 4A) has been inserted in Schedule II (9%) to include biris under tariff items 2403 19 21 and 2403 19 29.
•Schedule III (20%) has been expanded by adding pan masala, unmanufactured tobacco, cigars, cigarettes, and other specified tobacco products under new serial numbers 14 to 18.
•These additions cover most manufactured and inhalation tobacco products, excluding biris where specified.
•Schedule VII (14%), along with all related entries, has been omitted.
This notification shall come into force on February 01, 2026.
The detailed notification is given in the document below.
[Notification No.: 19/2025- Union Territory Tax (Rate)]
