GST on Tobacco - as per new notification

This query is : Open

Quick Summary

Wholesaler seeks clarity on GST changes for raw tobacco under Notification 19/2025. Key points include revised invoicing from 1 Feb 2026 (RSP-based valuation, GST rates, HSN, possible excise disclosure) and whether excise registration is required.

Chirag H. Thakkar

Chirag H. Thakkar (Querist)
Follow

05 January 2026 I am a wholesaler of Raw Tobacco. What is the implication of the new notification no. 19/2025 dated 31/12/2025.
how to raise an invoice and how to show the excise?? Weather I have to apply for excise registration?

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
Follow

09 January 2026 1. How to Raise Invoices After 01-02-2026

For supplies made on/after 1 February 2026:

Invoice must show:

Taxable value (based on RSP if Rule 31D applies)

GST rate (e.g., 20% on raw tobacco)

GST amount under CGST + SGST (or IGST if interstate)

If applicable, additional excise duty (separately shown if collected)

HSN code for tobacco product correctly classified

Reference to applicable notification rates

2. Before 1 Feb 2026

Continue invoicing at old GST structure.

From 1 Feb 2026

Update billing system to new GST rate schedule.

If applying RSP-based valuation, revise invoice price build-up accordingly.

Ensure accurate HSN classification for raw tobacco vs other tobacco products.

Check whether additional excise duties/cess apply to the goods you handle.

Maintain clear records of notification citations and valuation methodology for audit.

Chirag H. Thakkar

Chirag H. Thakkar (Querist)
Follow

09 January 2026 Whether have to apply for Excise registration?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Join the CA Students WhatsApp Community for ICAI Updates, Trending Courses & Notes!

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Rajasekar

RAVINDRA KUMAR

ashvini tripathi

CA.Pinank Arvindbhai Shah

Shantaveeresh Manur

Subscribe Now

GST on Tobacco - as per new notification

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

Senior Executive

Manager- Finance and Compliance

GST CONSULTANT

GST CONSULTANCY

Accountant

CA Final

Article Assistant

Associate CA