{"id":74734,"date":"2026-01-02T20:34:13","date_gmt":"2026-01-02T15:04:13","guid":{"rendered":""},"modified":"2026-01-02T20:34:13","modified_gmt":"2026-01-02T15:04:13","slug":"deemed-rsp-based-valuation-for-pan-masala-and-tobacco-products-under-new-cgst-rule-31d-effective-feb-2026","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74734","title":{"rendered":"Deemed RSP-based valuation for pan masala and tobacco products under new CGST Rule 31D, effective Feb 2026"},"content":{"rendered":"<p>Deemed RSP-based valuation for pan masala and tobacco products under new CGST Rule 31D, effective Feb 2026<br \/>Notifications<br \/>GST<br \/>Inserts rule 31D in the CGST Rules, 2017 to prescribe a deemed valuation method for specified goods (including pan masala and specified tobacco and nicotine-inhalation products): the value of supply is the declared retail sale price (maximum price on the package, inclusive of all taxes and levies) reduced by the applicable GST computed by a prescribed back-calcula<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95675\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Deemed RSP-based valuation for pan masala and tobacco products under new CGST Rule 31D, effective Feb 2026NotificationsGSTInserts rule 31D in the CGST Rules, 2017 to prescribe a deemed valuation method for specified goods (including pan masala and specifi<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74734","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74734"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74734\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}