GST Rate Schedules Amended For Pan Masala, Tobacco
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- Last Updated on 3 January, 2026
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Notification No. 19/2025–Central Tax (Rate), Dated 31-12-2025
1. Introduction
The Central Government has amended the GST rate structure for pan masala, tobacco, and related products through Notification No. 19/2025–Central Tax (Rate), dated 31 December 2025. The revised rates will be applicable to supplies made on or after 1 February 2026.
2. Amendment To Existing GST Notification
The notification amends Notification No. 9/2025–Central Tax (Rate), dated 17 September 2025, by restructuring the applicable GST rate schedules for specified tobacco-related goods. The amendment revises product placement across GST schedules to rationalise the applicable tax rates.
3. Revised Classification Of Goods
Pursuant to the amendment, biris have been inserted under Schedule II, making them taxable at 9% CGST. Further, pan masala and specified tobacco and tobacco-substitute products, including inhalation products, have been placed under Schedule III, attracting 20% CGST.
4. Omission Of Schedule VII And Rate Impact
The amendment omits Schedule VII, which earlier prescribed a 14% CGST rate for certain goods. As a result, the 14% CGST rate is no longer applicable to the notified products, and tax liability will now arise only at the revised rates under Schedules II and III.
5. Conclusion
The revised GST rate schedules will apply to all relevant supplies effected on or after 1 February 2026. Businesses dealing in pan masala, tobacco, and related products should update their tax configurations and compliance processes to align with the revised classification and rates.
Click Here To Read The Full Notification
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