The Government of Tamil Nadu, on September 28, 2026, amended Notification No. II(2)/CTR/1016(b-1)/2025 dated September 17, 2025, under Sections 9(1) and 15(5) of the Tamil Nadu Goods and Services Tax Act, 2017. The amendments revise the GST rate schedules applicable to specified tobacco products and pan masala.
The notification inserts biris under Schedule II (9%) at HSN 2403 19 21 and 2403 19 29. It also adds pan masala, unmanufactured tobacco and tobacco refuse (excluding tobacco leaves), cigars, cigarettes, other manufactured tobacco products (excluding biris), and specified tobacco- or nicotine-containing products intended for inhalation without combustion to Schedule III (20%). Consequently, the existing Schedule VII (14%) and its entries are omitted.
The amendments are deemed effective from February 1, 2026. Businesses manufacturing, importing or supplying the affected products should review the revised rate classification and update their GST invoicing and compliance systems accordingly.
[G.O. Ms. No. 146]
