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[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)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
No. 20/2025–Central Tax
New Delhi, the 31st day of December, 2025
G.S.R... (E). In exercise of the powers conferred by section 164 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 rules
further to amend the Central Goods and Services Tax Rules, 2017, namely: —
1.
Short title and commencement. (1) These rules may be called as the Central Goods and Services Tax (Fifth
Amendment) Rules, 2025.
(2) They shall come into force from 1st day of February, 2026.
2.
In the Central 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: -
Table
S. No.
Chapter / Heading /
Sub-heading /
Tariff item
Description of Goods
(1)
(2)
(3)
1.
2106 90 20
Pan masala
2.
2401
Unmanufactured tobacco; tobacco refuse [other than
tobacco leaves]
3.
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or
of tobacco substitutes
4.
2403
Other manufactured tobacco and manufactured tobacco
substitutes; “homogenised” or “reconstituted” tobacco;
tobacco extracts and essences (other than biris)
5.
2404 11 00
Products containing tobacco or reconstituted tobacco and
intended for inhalation without combustion
6.
2404 19 00
Products containing tobacco or nicotine substitutes and
intended for inhalation without combustion
(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 area to which
the retail sale price relates.".
3.
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:".
[F. No. CBIC-20001/2/2025-GST]
(Kriti Pandey)
Under Secretary
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide
notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide number G.S.R. 610(E), dated the 19th
June, 2017 and were last amended, vide notification No. 18/2025– Central Tax, dated the 31st October, 2025, vide
number G.S.R. 805(E), dated the 31st October, 2025.
X
Dr Puneeta Bedi
Director
