Part IV-B, Ex. No.42, Finance Department, Notification No.19/2025-State Tax, Maharashtra Goods and Services Tax Act, 2017. No.MGST.2026/C.R.-8,/Taxation-1, Dated Feb 5, 2026. Dated 5th Feb. 2026.

RNI No. MAHBIL /2009/37831 महाराष्टट्रõ शासन राजपत्र असाधारण भाग चार-ब वर्षष १२, अंक १७] गुरुवार, फेेब्रुुवारी ५, २०२६/माघ १६, शके १९४७ [पृष्टठे े२, किंकमं त : रुपये े९.०० असाधारण क्रमांक ४२ प्रााकिंधकृत प्राकाशन महाराष्टट्र शासनाने महाराष्टट्र अकिंधकिंनयेमांन्वयेे तयेार केलेले (भाग एक, एक-अ आकिंण एक-ल येांमध्येे प्राकिंसद्ध केलेले किंनयेम व आदेश येांव्येकिंतररक्त) किंनयेम व आदेश.

FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 5th February 2026.

NOTIFICATION

Notification No. 19/2025—State Tax Maharashtra Goods and services tax act, 2017.

No. MGST.2026/C.R.-8 /Taxation-1.— In exercise of the powers conferred by sub-section (5) of section 15 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendment in the Government of Maharashtra notification of Finance Department No. MGST.1023/ C.R.52(1)/Taxation-1(Notification No.49/2023- State Tax), dated 16th October 2023 published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 388, dated 16th October 2023,

namely :— In the said notification, after clause (iii), the following clause shall be inserted, namely : — “(iv) supply of the following goods bearing the description specified in column (3), falling under the corresponding Chapter/ heading/ sub-heading/ tariff item specified in column (2), of the Table below, on which retail sale price is declared :— (१) भााग चाार-ब-४२–१2 महाराष्टट्र शासन राजपत्र असाधारण भाग चार-ब, फेेब्रुुवारी ५, २०२६/माघ १६, शके १९४७ Table S. No. Chapter / Heading / Description of Goods Sub-heading / Tariff item

(1) (2) (3) 1 2106 90 20 Pan masala 2 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 3 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 4 2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences (other than biris) 5 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion

Explanation.— For the purposes of this clause,—

(a) “retail sale price” means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess, by whatever name called;

(b) where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price;

(c) where the retail sale price declared on packages of any specified goods is altered to increase the retail sale price at any stage before, during, or after the supply, such altered retail sale price shall be deemed to be the retail sale price;

(d) where different retail sale prices are declared on different packages for the sale of any specified goods above in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates.

(e) “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);

(f) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this clause.”

2. This notification shall come into force on the 1st day of February 2026.

By order and in the name of the Governor of Maharashtra, SANJAY KANDHARE, Deputy Secretary to Government.

Note.—The principal notification No. 49/2023-State Tax, dated 16th October, 2023, was published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 388, dated 16th October, 2023.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.