**Executive Summary**
This notification, issued by the Finance Department of the Government of Maharashtra on February 5, 2026, amends the Maharashtra Goods and Services Tax (MGST) Act, 2017. It introduces changes to tax rates and classifications for specific goods, mainly tobacco-related products. The changes are effective from February 1, 2026.
**Key Points / Main Content**
* **Schedule II – 9%**
* S. No. 4A is inserted for ‘Biris’ under Tariff Item 2403 19 21 and 2403 19 29.
* **Schedule III – 20%**
* S. No. 14 is inserted for ‘Pan masala’ under Tariff Item 2106 90 20.
* S. No. 15 is inserted for ‘Unmanufactured tobacco; tobacco refuse [other than tobacco leaves ]’ under Tariff Item 2401.
* S. No. 16 is inserted for ‘Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes;’ under Tariff Item 2402.
* S. No. 17 is inserted for ‘Other manufactured tobacco and manufactured tobacco substitutes ; homogenised orreconstituted tobacco; tobacco extracts and essences [other than biris];’ under Tariff Item 2403 (other than 2403 19 21, 2403 19 29).
* S. No. 18 is inserted for ‘Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion;’ under Tariff Item 2404 11 00.
* S. No. 19 is inserted for ‘Products containing tobacco or nicotine substitutes and intended for inhalation without combustion;’ under Tariff Item 2404 19 00.
* **Schedule VII – 14%**
* The entire schedule and its entries are omitted.
* **Effective Date**
* The notification comes into force on February 1, 2026.
**Impact Analysis**
**Taxpayers/Businesses dealing with tobacco products**
* **Impact**
* The changes in tax rates will affect pricing and profitability.
* May require adjustments to accounting and invoicing systems to reflect new tax rates and classifications.
* **Action Required**
* Understand and implement the updated tax rates for the listed goods.
* Ensure compliance with the new regulations from February 1, 2026.
**Government of Maharashtra (Finance Department)**
* **Impact**
* Changes in revenue collection due to revised tax structure.
* Requires monitoring and enforcement of the new tax regulations.
* **Action Required**
* Monitor the impact of the tax changes on revenue.
* Ensure effective enforcement of the new regulations.
Key Entities Referenced
Maharashtra Goods and Services Tax Act, 2017: Governs the levy and collection of tax on intra-state supply of goods or services or both in Maharashtra.
MGST-2025/C.R.-34/Taxation-1 [Notification No. 9/2025-State Tax(Rate)]: Government notification of Finance Department, amended by this notification.
Finance Department (Maharashtra): The department responsible for issuing the notification regarding changes in tax rates under the MGST Act.
Mumbai: Location of the Finance Department issuing the notification.
RNI No. MAHBIL /2009/37831
महाारााष्ट्रट शाासन रााजपत्र
असाधााराण भााग चाारा-ब
वर्षष १२, अंक १७(२)] गुरुवारा, फेेब्रुुवाराी ५, २०२६/माघ १६, शाके १९४७ [पष्ृठे े२, किंकमं त : रुपये े९.००
असाधााराण क्रमांक ४३
प्ाकिंधाकृत प्काशान
महाारााष्ट्र शाासनाने महाारााष्ट्र अकिंधाकिंनयेमांन्वयेे तयेारा केलेले
(भााग एक, एक-अ आकिंण एक-ल येांमध्येे प्किंसद्ध केलेले किंनयेम व आदेशा येांव्येकिंतरराक्त) किंनयेम व आदेशा.
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 Biris;”;
19 29
(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 ];
(१)
भााग चाार-ब-४३–१2 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग चाारा-ब, फेेब्रुुवाराी ५, २०२६/माघ १६, शाके १९४७
16. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of
tobacco substitutes;
17. 2403 (other than Other manufactured tobacco and manufactured tobacco
2403 19 21, 2403 19 substitutes ; homogenised orreconstituted tobacco; tobacco
29) 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.
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.