The notification provide for valuation of supply of certain specified goods on the basis of declared Retail Sale Price (RSP) under the CGST Act. The specified goods covered under the notification include pan masala, unmanufactured tobacco (other than tobacco leaves), cigars, cheroots, cigarillos and cigarettes, other manufactured tobacco and tobacco substitutes, as well as products containing tobacco or nicotine substitutes intended for inhalation without combustion. The retail sale price has been defined as the maximum price declared on the package, inclusive of all taxes, duties, cess or surcharges.