Union Territory Tax Rates on Tobacco Products Amendment · 19/2025- Union Territory Tax (Rate)
CBIC / GST notification 19/2025- Union Territory Tax (Rate) · 31 Dec 2025
Official title
19/2025-Union Territory Tax (Rate) : Seeks to amend Notification 09/2025- Integrated Tax (Rate), to prescribe GST rates on tobacco products.
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government amends notification No. 9/2025- Union Territory Tax (Rate) to prescribe Goods and Services Tax rates on tobacco products and pan masala. The amendment inserts biris into the 9 percent schedule. The amendment inserts pan masala and other tobacco products into the 20 percent schedule. The amendment omits the 14 percent schedule. This notification comes into force on the 1st day of February, 2026.
Key dates
- Effective from
- 01 Feb 2026
- Commencement date
- 01 Feb 2026
Document text
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2025- Union Territory Tax (Rate)
New Delhi, the 31ˢᵗ December, 2025
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017(12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue), No. 9/2025- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 646(E), dated the 17ᵗʰ September, 2025, namely:-
In the said notification, -
- (a) in the Schedule II – 9%, after S. No. 4 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
| “4A. | 2403 19 21, 2403 19 29 | Biris;” |
|---|
- (b) in the Schedule III – 20%, after S. No. 13 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
| “14. | 2106 90 20 | Pan masala; |
|---|---|---|
| 15. | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]; |
| 16. | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; |
| 17. | 2403 (other than 2403 19 21, 2403 19 29) | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris]; |
| 18. | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion; |
| 19. | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion;” |
- (c) the Schedule VII – 14%, and the entries relating thereto shall be omitted.
2. This notification shall come into force on the 1ˢᵗ day of February, 2026.
[F. No. CBIC-190349/73/2025-TRU]
(Dheeraj Sharma)
Under Secretary
Note: The principal notification No. 9/2025- Union Territory Tax (Rate), dated the 17ᵗʰ September, 2025, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 646(E), dated the 17ᵗʰ September, 2025.
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- notification
- Published by source
- 31 Dec 2025
- Document number
- 19/2025- Union Territory Tax (Rate)
- Issuing division
- Department of Revenue
- Effective date
- 01 Feb 2026
- Coverage area
- indirect-tax