The Arunachal Pradesh Gazette
EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 68, Vol. XXXIII, Naharlagun, Wednesday, March 11, 2026, Phalguna 20, 1947 (Saka)
GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX, EXCISE AND NARCOTICS ITANAGAR
————
Notification No. 19/2025 - State Tax
The 31st December, 2025
No. T-E-18012/7/2022/1071.— In exercise of the powers conferred by sub-section (5) of Section 15 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 amendment in the notification of the Government of Arunachal Pradesh in the Department of Tax, Excise and Narcotics No. 49/2023-State Tax, dated the 29th September, 2023 published in the Gazette of Arunachal Pradesh, Extraordinary No. 89, Vol. XXXI, Naharlagun, Wednesday, February 21, 2024 vide number T-E-18012/7/2022, dated the 29th September, 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 : -
Table
| Sl. No. | Chapter/Heading/ Sub-heading/ Tariff item | Description of Goods |
| 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. |
(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;
2 The Arunachal Pradesh Extraordinary Gazette, January 17, 2025 (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.
Y. W. Ringu, IAS Commissioner (Finance/Tax, Excise & Narcotics), Government of Arunachal Pradesh, Itanagar.
Note : The principal notification was published in the Gazette of Arunachal Pradesh, Extraordinary No. 89, Vol. XXXI, Naharlagun, Wednesday, February 21, 2024 vide number T-E-18012/7/2022, dated the 29th September, 2023 vide notification No. 49/2023-State Tax.