(१)

भााग चाार-ब-४३–१

RNI No. MAHBIL /2009/37831

महाारााष्ट्रट शाासन रााजपत्र

असाधाारण भााग चाार-ब

वर्षष १२, अंक १७(२)]

गुरुवार, फेेब्रुुवारी ५, २०२६/माघ १६, शकेे १९४७

[पृष्ठेे २, किं�ंमत : रुपयेे ९.००

असाधाारण क्रमांं�क ४३

प्राधिकृत प्रकाशन

महाराष्ट्र शासनाने महाराष्ट्र अधिनिय

मांन््वये तयार केलेले

(भाग एक, एक-अ आणि एक-ल यांमध््यये प्रसिद्ध केलेले निय

म व आदेश यांव््यतिरिक्त) निय

म व आदेश.

FINANCE DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032,

dated the 5th February 2026.

NOTIFICATION

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

Maharashtra Goods and Services Tax Act, 2017.

No. MGST-2026/C.R. 04/Taxation-1.—In exercise of the powers conferred by sub-section (1) of

section 9 and sub-section (5) of section 15 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.

XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby

makes the following further amendments in the Government notification of Finance Department,

No. MGST-2025/C.R.-34/Taxation-1 [Notification No. 9/2025-State Tax(Rate)], dated the 17th

September, 2025, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary

No. 328, dated the 17th September, 2025, namely :—

In the said notification,—

(a) in the Schedule II – 9%, after S. No. 4 and the entries relating thereto, the following

S. Nos. and entries shall be inserted, namely : —

“4A.

2403 19 21, 2403

19 29

Biris;”;

(b) in the Schedule III – 20%, after S. No. 13 and the entries relating thereto, the

following S. Nos. and entries shall be inserted, namely :—

“14.

2106 90 20

Pan masala ;

15.

2401

Unmanufactured tobacco; tobacco refuse [other than

tobacco leaves ];

2

महाराष्ट्रõ शासन रा

असाधारण भाग चार-ब, फेब्रुवारी ५,

२०२६/माघ १६, शके १९

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,

21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.

16.

2402

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

tobacco substitutes;

17.

2403

(other

than

2403 19 21, 2403 19

29)

Other manufactured tobacco and manufactured tobacco

substitutes ; homogenised orreconstituted 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.

By order and in the name of the Governor of Maharashtra,

SANJAY KANDHARE,

Deputy Secretary to Government.

Note.—The principal Notification No. MGST-2025/C.R.-34/Taxation-1 [Notification No.9/2025-State

Tax (Rate)], dated the 17th September 2025, published in the Maharashtra Government

Gazette, Part IV-B, Extra-ordinary No. 328, dated the 17th September 2025.