(1)
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GOVERNMENT OF KARNATAKA
No. FD 04 CSL 2025
Karnataka Government Secretariat,
Vidhana Soudha, Bengaluru,
dated: 06/01/2026
NOTIFICATION (05/2025)
In exercise of the powers conferred by sub-section (5) of section 15 of the Karnataka Goods
and Services Tax (Amendment) Act, 2017 (Karnataka Act 27 of 2017), the Government on the
recommendations of the Council, hereby makes the following amendment in the Government of
Karnataka Notification (22/2023) No. FD 20 CSL 2023, dated the 30th September, 2023, published
in the Karnataka Gazette, Extraordinary, Part IVA, No.469, dated the 30th 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
S.
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
¨sÁUÀ – 4ಎ
Part – IVA
, 06
, 2026(
, 16,
, ೧೯೪7)
BENGALURU, TUESDAY, 06, JANUARY, 2026(PUSHYA , 16, SHAKAVARSHA, 1947)
. 10
No. 10
2
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.
(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.
By Order and in the name of the
Governor of Karnataka
(H.R. LALITHA)
Under Secretary to Government,
Finance Department (Exp-2 & 10)
ಮುದÎಕರು ²ಾಗೂ ಪÎಾಶಕರು:- ಸಂಕಲ£ಾĩಾĸಗಳ…, ಕ£ಾಟಕ ªಾಜÍಪತÎ, ಸಾĸ ೇಂದÎ ಮುದΞಾಲಯ, ¦ೆಂಗಳˆರು
R.N.I. No. KARBIL/2001/47147 POSTAL REGN. No. RNP/KA/BGS/2202/2017-19
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Date: 2026.01.06 17:26:39 +05'30'