Finance Ministry Revises GST Rates on Tobacco, Pan Masala and Nicotine Products; Effective from February 01, 2026

Finance Ministry Revises GST Rates on Tobacco, Pan Masala and Nicotine Products; Effective from February 01, 2026

The Ministry of Finance (Department of Revenue) has recently issued three Official Notifications No. 19/2025, dated December 31, 2025, informing that the Government of India has introduced amendments in its earlier three notifications of Central Tax (Rate), Integrated Tax (Rate) and Union Territory Tax (Rate).

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Here are the details of these notifications that have been amended:

1. Ministry of Finance (Department of Revenue), No. 9/2025- Central Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 641(E), dated September 17, 2025, has been amended by the Govenment of India, in pursuance of its powers granted under sub-section (1) of section 9 and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017).

2. Ministry of Finance (Department of Revenue), No. 9/2025- Integrated Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 642(E), dated September 17, 2025, has been amended by the Govenment of India, in pursuance of its powers granted under sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017(12 of 2017).

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3. Ministry of Finance (Department of Revenue), No. 9/2025- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 646(E), dated September 17, 2025, has been amended by the Govenment of India, in pursuance of its powers granted under sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017(12 of 2017).

In Notification No. 9/2025- Central Tax (Rate), in the Schedule III – 20%, after Serial No. 13 and the entries relating thereto, the following serial number and entries have been added:

Pan masala (2106 90 20)
Unmanufactured tobacco; tobacco refuse (2401)
Cigars, cheroots, cigarillos and cigarettes (2402)
Other manufactured tobacco and tobacco substitutes, excluding biris (2403)
Products containing tobacco or reconstituted tobacco for inhalation without combustion (2404 11 00)
Products containing tobacco or nicotine substitutes for inhalation without combustion (2404 19 00)

Refer to the GST Rates Notification for complete information.