Official Gazette Notification Text
Official TranscriptRNI No. MAHBIL /2009/37831 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग चाारा-ब वर्षष १२, अंक १७(२)] गुरुवारा, फेेब्रुुवाराी ५, २०२६/माघ १६, शाके १९४७ [पष्ृठे े२, किंकमं त : रुपये े९.०० असाधााराण क्रमांक ४३ प्ाकिंधाकृत प्काशान महाारााष्ट्र शाासनाने महाारााष्ट्र अकिंधाकिंनयेमांन्वयेे तयेारा केलेले (भााग एक, एक-अ आकिंण एक-ल येांमध्येे प्किंसद्ध केलेले किंनयेम व आदेशा येांव्येकिंतरराक्त) किंनयेम व...
RNI No. MAHBIL /2009/37831 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग चाारा-ब वर्षष १२, अंक १७(२)] गुरुवारा, फेेब्रुुवाराी ५, २०२६/माघ १६, शाके १९४७ [पष्ृठे े२, किंकमं त : रुपये े९.०० असाधााराण क्रमांक ४३ प्ाकिंधाकृत प्काशान महाारााष्ट्र शाासनाने महाारााष्ट्र अकिंधाकिंनयेमांन्वयेे तयेारा केलेले (भााग एक, एक-अ आकिंण एक-ल येांमध्येे प्किंसद्ध केलेले किंनयेम व आदेशा येांव्येकिंतरराक्त) किंनयेम व आदेशा.
FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 5th February 2026.
NOTIFICATION
Notification No. 19/2025–State Tax (Rate) Maharashtra Goods and services tax act, 2017.
No. MGST-2026/C.R. 04/Taxation-1.—In exercise of the powers conferred by sub-section (1) of
section 9 and 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 further amendments in the Government notification of Finance Department, No. MGST-2025/C.R.-34/Taxation-1 [Notification No. 9/2025-State Tax(Rate)], dated the 17th September, 2025, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 328, dated the 17th September, 2025, namely :— In the said notification,—
(a) in the Schedule II – 9%, after S. No. 4 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely : — “4A. 2403 19 21, 2403 Biris;”;
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(b) in the Schedule III – 20%, after S. No. 13 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely :— “14. 2106 90 20 Pan masala ;
15. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves ]; (१) भााग चाार-ब-४३–१2 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग चाारा-ब, फेेब्रुुवाराी ५, २०२६/माघ १६, शाके १९४७
16. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes;
17. 2403 (other than Other manufactured tobacco and manufactured tobacco 2403 19 21, 2403 19 substitutes ; homogenised orreconstituted tobacco; tobacco
29) extracts and essences [other than biris];
18. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion;
19. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion;”
(c) the Schedule VII – 14%, and the entries relating thereto shall be omitted.
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. MGST-2025/C.R.-34/Taxation-1 [Notification No.9/2025-State Tax (Rate)], dated the 17th September 2025, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 328, dated the 17th September 2025.
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.