[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION
(i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 19/2025- Union Territory Tax (Rate)
New Delhi, the 31
st
December, 2025
G.S.R. ......(E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory
Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services
Tax Act, 2017(12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the
following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue),
No. 9/2025- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-
section (i), vide number G.S.R. 646(E), dated the 17
th
September, 2025, namely:-
In the said notification, -
(a) in the Schedule II – 9%, after S. No. 4 and the entries relating thereto, the following serial number
and entries shall be inserted, namely: -
(b) in the Schedule III – 20%, after S. No. 13 and the entries relating thereto, the following serial
numbers and entries shall be inserted, namely: -
“4A. 2403 19 21, 2403 19
29
Biris;”
“14. 2106 90 20 Pan masala;
15. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves];
16. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco
substitutes;
17. 2403 (other than 2403
19 21, 2403 19 29)
Other manufactured tobacco and manufactured tobacco substitutes;
homogenised or reconstituted tobacco; tobacco extracts and essences
[other than biris];
18. 2404 11 00 Products containing tobacco or reconstituted tobacco 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 1
st
day of February, 2026.
[F. No. CBIC-190349/73/2025-TRU]
(Dheeraj Sharma)
Under Secretary
Note: The principal notification No. 9/2025- Union Territory Tax (Rate), dated the 17
th
September, 2025,
was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 646(E),
dated the 17
th
September, 2025.
19. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for
inhalation without combustion;”
