The Government of Meghalaya, on January 20, 2026, notified the Meghalaya Goods and Services Tax (Fifth Amendment) Rules, 202,5 further to amend the Meghalaya Goods and Services Tax Rules, 2017.
The following has been stated: -
•The amendment to the Meghalaya Goods and Services Tax Rules, 2017 inserts Rule 31D, providing that the value of supply for specified goods (such as pan masala and tobacco products) shall be deemed to be the declared Retail Sale Price (RSP) minus applicable tax.
•It prescribes a formula for computing the tax portion from the RSP and defines key terms like “retail sale price” and “applicable tax.”
•Where multiple or revised RSPs are declared, the highest or altered RSP will be considered for valuation.
•Further, Rule 86B is amended to exempt non-manufacturer registered persons from its restrictions for goods under Rule 31D, where tax has been paid on the RSP basis.
They shall come into force from February 01, 2026
The detailed notification is given in the document below.
[Notification No.: ERTS (T) 3/2025/463.]
