The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 67, Vol. XXXIII, Naharlagun, Wednesday, March 11, 2026, Phalguna 20, 1947 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE AND NARCOTICS

ITANAGAR

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Notification No. 20/2025 - State Tax

The 31st December, 2025

No. T-E-18012/7/2022/1069.—In exercise of the powers conferred by Section 164 of the Arunachal

Pradesh Goods and Services Tax, 2017 (7 of 2017), the State Government, on the recommendations of the

Council, hereby makes the following rules further to amend the Arunachal Pradesh Goods and Services

Tax Rules, 2017, namely: -

1.

Short title and commencement : (1) These rules may be called as the Arunachal Pradesh Goods and

Services Tax (Fifth Amendment) Rules, 2025.

(2)

They shall come into force from 1st day of February, 2026.

2.

In the Arunachal Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules),

after rule 31C, the following rule shall be inserted, namely: -

“31D. Value of supply of goods on basis of retail sale price : (1) Notwithstanding anything contained

in the provisions of this Chapter, the value of supply of 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, shall be deemed to be the retail sale price declared on such goods, less the amount of tax

as applicable, namely: -

Table

Sl. 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.

(2)

The amount of applicable tax referred to in sub-rule (1) shall be determined in the following manner,

namely: -

Tax amount = (Retail sale price X tax rate in% of applicable taxes)/(100+sum of applicable tax rate).

Explanation - For the purposes of this rule,-

2 The Arunachal Pradesh Extraordinary Gazette, March 11, 2026

(a)

“applicable tax” means IGST or CGST or SGST or UTGST as the case may be.

(b)

“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;

(c)

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;

(d)

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;

(e)

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 areato which the

retail sale price relates.".

3.

In the said rules, in rule 86B, in the first proviso, after clause(e), the following clause shall be inserted,

namely: -

“(f)

the registered person other than a manufacturer shall be exempted from the provisions of this rule

only in respect of goods specified under rule 31D, on which the tax has been paid by the supplier on

the basis of retail sale price :”.

Y. W. Ringu, IAS

Commissioner (Finance/Tax, Excise & Narcotics),

Government of Arunachal Pradesh,

Itanagar.

Note :

The principal rules were published in the Gazette of Arunachal Pradesh, Extraordinary No. 281,

Vol. XXIV, Naharlagun, Monday, August 7, 2017 vide notification No. 3/2017-State Tax, dated the

19th June, 2017, published vide No. GST/23/2017, dated the 19th June, 2017 and were last amended,

vide Notification No. 18/2025- State Tax, dated the 31st October, 2025, vide number

T-E-18012/7/2022, dated the 31st October, 2025.

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Published and printed by Directorate of Printing and Stationery, Naharlagun—187/2026-DoP-250+Commissioner (Finance/Tax, Excise

and Narcotics)-50-3-2026.