G-172.

[ 1 ]

R.N.I.No. TELMUL/2016/73158.

[Price: `: 6-00 Paise.

HSE No. 1051/2026-2028.

RULES SUPPLEMENT TO PART-I

EXTRAORDINARY

OF

THE TELANGANA GAZETTE

THE TELANGANA GAZETTE

THE TELANGANA GAZETTE

THE TELANGANA GAZETTE

THE TELANGANA GAZETTE

PUBLISHED BY AUTHORITY

No. 06 ] HYDERABAD, WEDNESDAY, APRIL 22, 2026.

NOTIFICATIONS BY GOVERNMENT

––––x––––

REVENUE DEPARTMENT

(CT-II)

THE TELANGANA GOODS AND SERVICES TAX RULES, 2017

(TELANGANA ACT NO.23 OF 2017) - AMENDMENT.

[G.O.Ms No.84, Revenue (Ct-II), 22^nd April 2026.]

In exercise of the powers conferred by sub-section (5) of Section

15 of the Telangana Goods and Services Tax Act, 2017 (Telangana Act

No.23 of 2017), the Government, on the recommendations of the Council,

hereby notifies the following supplies under the said sub-section, namely:-

“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 :-

2

TELANGANA GAZETTE EXTRAORDINARY

[Part-I

Table

S.

Chapter/

No.

Heading/

Description of Goods

Sub-heading/

Tariff item

(1)

(2)

(3)

1

210 90 20 Pan masala

Unmanufactured tobacco; tobacco

2

2401

refuse (other than tobacco leaves)

Cigars, cheroots, cigarillos and

3

2402

cigarettes, of tobacco or of tobacco

substitutes

Other manufactured tobacco and

manufactured tobacco substitutes:

4

2403

“homogenized” or “reconstituted”

tobacco : tobacco extracts and

essences (other than biris)

Products containing tobacco or

5

2404 11 00

reconstituted tobacco and intended

for inhalation without combustion

Products containing tobacco or

6

2404 19 00

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;

April 22, 2026]

RULES SUPPLEMENT

3

(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 speci-

fied 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.”

This notification shall come into force on the 1^st day of February 2026.

M. RAGHUNANDAN RAO,

Secretary to Government.

——x——

Printed and Published by the Commissioner of Printing, Government of Telangana at

Government Central Press, Chanchalguda Hyderabad.