The Government of Gujarat, on January 30, 2026, notified the Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2025, further to amend the Gujarat Goods and Services Tax Rules, 2017.
The following has been stated: -
•The Gujarat Goods and Services Tax Rules, 2017, are amended to insert Rule 31D, providing that specified goods like pan masala and tobacco products will be valued based on their declared retail sale price (RSP) minus applicable GST.
•The tax amount will be calculated using the formula: (RSP × applicable tax rate) / (100 + total applicable tax rate).
•“Retail sale price” means the maximum declared price (inclusive of all taxes), and in case of multiple or altered RSPs, the highest/altered price 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 by the supplier on the RSP basis.
They shall come into force from February 01, 2026.
The detailed notification is given in the document below.
[Notification No.: (GHN-TyGSTR-2026/S.164(94)/GST Cell]
