The Government of Uttar Pradesh, on January 25, 2026, notified the Uttar Pradesh Goods and Services Tax (Seventieth Amendment) Rules, 202,6 further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017.
The following has been stated: -
•A new Rule 31D is inserted to provide that the value of supply of specified goods (such as pan masala and tobacco products under Chapters 21 and 24) shall be deemed to be the declared retail sale price (RSP) minus applicable tax.
•The tax amount will be calculated using the formula: (RSP × applicable tax rate) ÷ (100 + total applicable tax rate), and detailed explanations define RSP and applicable taxes.
•Where multiple, altered, or area-specific RSPs are declared, the highest or relevant declared RSP shall be considered for valuation purposes.
•Rule 86B is amended to exempt registered persons (other than manufacturers) from its restrictions only for goods covered under Rule 31D where tax has been paid on the basis of RSP.
They shall come into force from February 01, 2026.
The detailed notification is given in the document below.
[Notification No.: 1@XI-2–26-9¼42½-17-T.C.-76-U.P.GST Rules-2017-Order¼368½-2026]
