The Government of Jharkhand, on April 2, 2026, issued a notification amending the Jharkhand Goods and Services Tax Rules, 2017, based on recommendations of the GST Council.
The amendment inserts a new Rule 31D to provide that the value of supply for specified goods such as pan masala and tobacco products shall be deemed to be the retail sale price (RSP) declared on the package, less applicable taxes. It also prescribes a formula for determining the tax component from the RSP and clarifies definitions relating to retail sale price.
Additionally, Rule 86B has been amended to provide relaxation to certain registered persons (other than manufacturers) from restriction provisions, where tax on such specified goods has already been paid on the basis of RSP by the supplier. The rules are effective from February 1, 2026.
[Notification No. 20/2025 – State Tax, S.O. No. 55]
