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?
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Supply through E-commerce Operators
- STCG....................................................
- TAN for Partnership
- Sales return eway bill
- Relief u/s Section 89
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- REGARDING GST LIABILITY/....
- LTCG for Assmt year 26-27
- STCG FOR GOLD ETFs
- SALE BILL AGAINST GOODS RETURN
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
