Pan Masala, Cigarettes, Tobacco and similar products will attract a 20% CGST (Total 40% including SGST 20%), while Biris will be taxed at 9% GST (Total 18% including SGST 9%), as per the notification. The Schedule VII, i.e. items with 14%CGST rate and all related entries have been deleted. Similar notifications have been issued under IGST and UTGST.
(Link: CGST Notification (Rate) 19/2025 Dated 31/12/2025, IGST Notification (Rate) 19/2025 Dated 31/12/2025, UTGST Notification (Rate) 19/2025 Dated 31/12/2025)