GST, CGST Notification 03/2025 (Cess Rate) Dated 31/12/2025 – Compensation Cess at NIL Rate on Pan Masala and Tobacco effective 1st Feb 2026 

The notification has notified the reduction of Goods and Services Tax (Compensation to States) Cess to ‘Nil’ on specified pan masala and tobacco products.

(Link: Compensation Cess Notification (Rate) 03/2025 Dated 31/12/2025)