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.