{"id":4052,"date":"2026-01-05T23:33:53","date_gmt":"2026-01-05T23:33:53","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=4052"},"modified":"2026-01-05T23:33:54","modified_gmt":"2026-01-05T23:33:54","slug":"gst-cgst-notification-19-2025-dated-31-12-2025-retail-sale-price-based-valuation-under-gst-for-pan-masala-tobacco-and-cigarette-products-w-e-f-1st-feb-2026","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/05\/gst-cgst-notification-19-2025-dated-31-12-2025-retail-sale-price-based-valuation-under-gst-for-pan-masala-tobacco-and-cigarette-products-w-e-f-1st-feb-2026\/","title":{"rendered":"GST, CGST Notification 19\/2025 Dated 31\/12\/2025 &#8211; Retail Sale Price based valuation under GST for Pan Masala, Tobacco and Cigarette Products w.e.f. 1st Feb 2026\u00a0"},"content":{"rendered":"\n<p>The notification provide for valuation of supply of certain specified goods on the basis of\u00a0declared Retail Sale Price (RSP)\u00a0under the CGST Act.\u00a0The specified goods covered under the notification include\u00a0pan masala,\u00a0unmanufactured tobacco (other than tobacco leaves),\u00a0cigars, cheroots, cigarillos and cigarettes,\u00a0other manufactured tobacco and tobacco substitutes, as well as products containing tobacco or nicotine substitutes intended for inhalation without combustion.\u00a0The retail sale price<strong>\u00a0<\/strong>has been defined as the maximum price declared on the package, inclusive of all taxes, duties, cess or surcharges.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010545\/ENG\/Notifications\"><em>(Link: CGST Notification 19\/2025 Dated 31\/12\/2025)&nbsp;<\/em><\/a><em>&nbsp;<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The notification provide for valuation of supply of certain specified goods on the basis of\u00a0declared Retail Sale Price (RSP)\u00a0under the 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