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/
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.
Explanation - For the purposes of this clause,-
(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;
(d)
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 area to which the
retail sale price relates.