**Executive Summary**
This notification, issued by the Finance Department of the Government of Maharashtra on February 5, 2026, amends a prior notification (No. 49/2023-State Tax, dated 16th October, 2023) under the Maharashtra Goods and Services Tax Act, 2017. It introduces a new clause regarding the supply of specific goods with declared retail sale prices. This notification comes into force on February 1, 2026.
**Key Points / Main Content**
* **Amendment to Notification:**
* The notification amends the Maharashtra Government notification No. 49/2023-State Tax, dated 16th October 2023.
* A new clause (iv) is inserted after clause (iii) in the original notification.
* **Supply of Goods with Declared Retail Price:**
* The inserted clause (iv) pertains to the supply of goods with a declared retail sale price.
* The goods are specified in column (3) of the table, falling under the Chapter/ heading/ sub-heading/ tariff item specified in column (2).
* **Table of Goods:**
* The notification includes a table specifying the Chapter/Heading/Sub-heading/Tariff Item and Description of Goods for:
* Pan masala
* Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]
* Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
* Other manufactured tobacco and manufactured tobacco substitutes; "homogenised” or “reconstituted” tobacco; tobacco extracts and essences (other than biris)
* Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion
* Products containing tobacco or nicotine substitutes and intended for inhalation without combustion
* **Explanation of Retail Sale Price:**
* Defines "retail sale price" as the maximum price declared on goods in packaged form, inclusive of all taxes, duties, etc.
* Clarifies the determination of retail sale price when multiple prices are declared, when prices are altered, and when different prices exist for different areas.
* **Interpretation of Terms:**
* Defines "tariff item," "heading," "sub-heading," and "Chapter" with reference to the Customs Tariff Act, 1975.
* States that the rules for interpretation of the First Schedule to the Customs Tariff Act, 1975 shall apply to the interpretation of this clause.
* **Effective Date:**
* The notification comes into force on February 1, 2026.
**Impact Analysis**
**Stakeholder:** Businesses involved in the supply, manufacture, or sale of goods specified in the table (tobacco products, pan masala).
* **Impact:**
* Businesses must comply with the new regulations regarding the declaration and determination of retail sale prices for the specified goods.
* **Action Required:**
* Review and understand the new regulations and definitions.
* Adjust pricing and labeling practices to comply with the requirements.
* Ensure proper declaration of retail sale prices on packaged goods.
**Stakeholder:** Consumers
* **Impact:**
* Ensures transparency in retail pricing of goods and provides clarity on what factors are included in the retail sale price.
* **Action Required:**
* No immediate action is required, but consumers will benefit from clearer pricing information.
**Stakeholder:** Government of Maharashtra (Finance Department)
* **Impact:**
* Ensures compliance with taxation regulations for the specified goods.
* **Action Required:**
* Enforce the new regulations and monitor compliance.
Key Entities Referenced
Maharashtra Goods and Services Tax Act, 2017: The principal act being amended.
Notification No. 49/2023-State Tax: The prior notification being amended.
Maharashtra Government Gazette: Official gazette where notifications are published.
Finance Department, Maharashtra: The department issuing the notification.
RNI No. MAHBIL /2009/37831
महाराष्टट्रõ शासन राजपत्र
असाधारण भाग चार-ब
वर्षष १२, अंक १७] गुरुवार, फेेब्रुुवारी ५, २०२६/माघ १६, शके १९४७ [पृष्टठे े२, किंकमं त : रुपये े९.००
असाधारण क्रमांक ४२
प्रााकिंधकृत प्राकाशन
महाराष्टट्र शासनाने महाराष्टट्र अकिंधकिंनयेमांन्वयेे तयेार केलेले
(भाग एक, एक-अ आकिंण एक-ल येांमध्येे प्राकिंसद्ध केलेले किंनयेम व आदेश येांव्येकिंतररक्त) किंनयेम 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
Maharashtra Goods and services tax act, 2017.
No. MGST.2026/C.R.-8 /Taxation-1.— In exercise of the powers conferred by 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
amendment in the Government of Maharashtra notification of Finance Department No. MGST.1023/
C.R.52(1)/Taxation-1(Notification No.49/2023- State Tax), dated 16th October 2023 published in the
Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 388, dated 16th October 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 :—
(१)
भााग चाार-ब-४२–१2 महाराष्टट्र शासन राजपत्र असाधारण भाग चार-ब, फेेब्रुुवारी ५, २०२६/माघ १६, शके १९४७
Table
S. No. Chapter / Heading / Description of Goods
Sub-heading / Tariff item
(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
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 Maharashtra,
SANJAY KANDHARE,
Deputy Secretary to Government.
Note.—The principal notification No. 49/2023-State Tax, dated 16th October, 2023, was published in
the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 388, dated 16th October, 2023.
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.