(177)

Haryana Government Gazette

EXTRAORDINARY

Published by Authority

No. 14-2026/Ext.] CHANDIGARH, THURSDAY, JANUARY 22, 2026 (MAGHA 2, 1947 SAKA)

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2401

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178

HARYANA GOVT. GAZ. (EXTRA.), JAN. 22, 2026 (MAGH. 2, 1947 SAKA)

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HARYANA GOVERNMENT

EXCISE AND TAXATION DEPARTMENT

Notification

The 22nd January, 2026

No. 01/GST-2.— In exercise of the powers conferred by sub- section (5) of section 15 of the Haryana Goods

and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council hereby

makes the following amendments in the Haryana Government, Excise and Taxation Department, notification No.

51/GST-2, dated the 30th September, 2023 , namely:-

AMENDMENT

In the Haryana Government, Excise and Taxation Department, notification No. 51/GST-2, dated the

30th September, 2023, after clause (iii), the following clause shall be added, 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 the retail sale price

is declared : -

TABLE

Serial

Number

Chapter / Heading /

Sub-heading / Tariff

item

Description of Goods

(1)

(2)

(3)

2106 90 20

Pan masala

2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

HARYANA GOVT. GAZ. (EXTRA.), JAN. 22, 2026 (MAGH. 2, 1947 SAKA)

179

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes

2403

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised” or “reconstituted” tobacco; tobacco extracts and

essences (other than biris)

2404 11 00

Products containing tobacco or reconstituted tobacco and intended

for inhalation without combustion

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 the 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.

(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 ( Central

Act 51 of 1975);

(f) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Central Act 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.”.

This notification shall come into force with effect from the 1st February, 2026.

ASHIMA BRAR,

Commissioner and Secretary to Government Haryana,

Excise and Taxation Department.

12376—C.S.—H.G.P., Pkl.