The Arunachal Pradesh Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 237, Vol. XXXIII, Naharlagun, Wednesday, August 12, 2026, Sravana 21, 1948 (Saka)

GOVERNMENT OF ARUNACHAL PRADESH

DEPARTMENT OF TAX, EXCISE AND NARCOTICS

ITANAGAR

————

Notification No. 19/2025 - State Tax (Rate)

The 31st December, 2025

No. T-E-18012/6/2022.— In exercise of the powers conferred by sub-section (1) of Section 9 and

sub-section (5) of Section 15 of the Arunachal Pradesh Goods and Services Tax Act, 2017(07of 2017), the

State Government, on the recommendations of the Council, hereby makes the following amendments in the

notification of the Government of Arunachal Pradesh, in the Department of Tax, Excise and Narcotics,

No. 9/2025- State Tax (Rate), published in the Gazette of Arunachal Pradesh, Extraordinary, No. 360,

Vol. XXXII, Naharlagun, Wednesday, September 17, 2025, vide number, T-E-18012/6/2022 dated the

17th September, 2025, namely:-

In the said notification,-

(a)

in the Schedule II - 9%, after Sl. No. 4 and the entries relating thereto, the following serial number

and entries shall be inserted, namely : -

“4A.

2403 19 21, 2403 1929

Biris” ;

(b)

in the Schedule III-20%, after Sl. No.13 and the entries relating thereto, the following serial number

and entries shall be inserted, namely : -

“14.

2106 90 20

Panmasala ;

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

Other manufactured tobacco and manufactured tobacco

19 21, 2403 1929)

substitutes ;

homo genised 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;

19.

2404 19 00

Products containing tobacco or nicotine substitutes 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 1st day of February, 2026.

Kanki Darang

Secretary (Tax, Excise & Narcotics),

Government of Arunachal Pradesh,

Itanagar.

Published and printed by Directorate of Printing and Stationery, Naharlagun—593/2026-DoP-250+ Secy. (T, E & N)-50-8-2026.

Note:

The principal notification No. 9/2025- State Tax (Rate), dated the 17th September, 2025, was published

in the Gazette of Arunachal Pradesh, Extraordinary, No. 360, Vol. XXXII, Naharlagun, Wednesday,

September 17, 2025, vide number, T-E-18012/6/2022 dated the 17th September, 2025.

—————