The Department of Finance, Govt. of Goa on January 29, 2026, issued an amendment to an older notification no. 38/1/2017-Fin(R&C)(09/2025-Rate), dated September 17, 2025, related to GST Rate Schedules for Tobacco and Related Products.
The following has been stated, namely: -
• A new entry (S. No. 4A) has been inserted in Schedule II (9%) to include biris under tariff items 2403 19 21 and 2403 19 29.
• Schedule III (20%) has been expanded by adding pan masala, unmanufactured tobacco, cigars, cigarettes, and other specified tobacco products under new serial numbers 14 to 18.
• These additions cover most manufactured and inhalation tobacco products, excluding biris where specified.
• Schedule VII (14%), along with all related entries, has been omitted.
This notification shall come into force on February 01, 2026.
[Notification No. 38/1/2017-Fin(R&C)(19/2025-Rate)/30648]
