Under Notifications 19/2025 and 20/2025, valuation for specified tobacco and related products is no longer linked to actual transaction value but is derived from the RSP printed on the package. GST must be computed using the prescribed RSP based formula, resulting in a deemed taxable value and tax amount that may differ from commercial consideration. Since existing e- Invoice, e-Way Bill, and GSTR-1/1A/IFF systems follow a transaction-value validation, taxpayers are advised to report the net sale value as “taxable value,” compute tax strictly as per the RSP formula, and report the total invoice value as net sale value plus tax.