The State Tax Department, Govt. of Uttar Pradesh on January 31, 2026, issued an amendment to an older notification no. 1699/XI-9(47)-17-T.C.-284-U.P. Act-1-2017-Order-(362)-2025 dated September 20, 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 take effect on February 1, 2026.
[Notification No. – 27/XI-2–26-9(47)-17-T.C.-301-U.P.Act-1-2017-Order-(370)-2026]
