Quick Summary
The Central Government has notified significant changes in the Goods and Services Tax (GST) rate structure for tobacco and tobacco-related products, including pan masala, cigarettes and biris. The amendments were issued through multiple notifications on December 31, 2025, following the recommendations of the GST Council and will come into effect from February 1, 2026. As perNotification No. 19/2025 - Central Tax (Rate), biris classified under tariff items 2403 19 21 and 2403 19 29 have been n
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FAQ :
The new GST rates for tobacco products, including cigarettes and biris, will come into effect from February 1, 2026.
Biris classified under specific tariff items will now attract a 9% Central GST, with corresponding amendments for IGST and Union Territory GST.
Pan masala, unmanufactured tobacco, cigars, cigarettes, manufactured tobacco products, and products containing tobacco or nicotine for inhalation without combustion will now attract higher GST rates.
Under the Central GST framework, these goods will attract 20% CGST, and the IGST rate has been aligned at 40%.
The changes are being made in the public interest as part of ongoing GST rate rationalisation efforts targeting demerit goods like tobacco and pan masala, and to align with public health objectives.
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