GST on Tobacco - as per new notification
This query is : Open
Quick Summary
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?
how to raise an invoice and how to show the excise?? Weather I have to apply for excise registration?
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.
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.
09 January 2026
Whether have to apply for Excise registration?
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