The Finance Department, Government of Tripura, on January 05, 2026, issued the Tripura State Goods and Services Tax (Fifth Amendment) Rules, 2025, to further amend the Tripura State Goods and Services Tax Rules, 2017.
The following amendments have been stated namely:-
• 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).
• In rule 86B, in the first proviso, after clause (e), the following clause shall be inserted, namely: "(1) 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 based on retail sale price:".
[Notification No. F.1-11(91)-TAX/GST/2025(Part-I)]
