The Government of Arunachal Pradesh on March 11, 2026, issued the Arunachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2025 to further amend the Arunachal Pradesh Goods and Services Tax Rules, 2017.
The following amendments have been stated:
• In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), after rule 31C, the following rule shall be inserted, namely: -
“31D. Value of supply of goods on basis of retail sale price : (1) Notwithstanding anything contained in the provisions of this Chapter, the value of supply of goods bearing the description specified in column (3), falling under the corresponding Chapter/heading/sub-heading/tariff item specified in column (2), of the Table below, shall be deemed to be the retail sale price declared on such goods, less the amount of tax as applicable, namely: -
(2) 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). Explanation - For the purposes of this rule,-
(a) “applicable tax” means IGST or CGST or SGST or UTGST as the case may be.
(b) “retail sale price” means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess by whatever name called;
(c) where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price;
(d) where the retail sale price declared on packages of any specified goods is altered to increase the retail sale price at any stage before, during, or after the supply, such altered retail sale price shall be deemed to be the retail sale price;
(e) where different retail sale prices are declared on different packages for the sale of any specified goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the areato which the retail sale price relates.".
• In the said rules, in rule 86B, in the first proviso, after clause(e), the following clause shall be inserted, namely: -
“(f) 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 on the basis of retail sale price :”.
They shall come into force from 1st day of February, 2026.
[Notification No. T-E-18012/7/2022/1069]
