Biris are expressly listed under the 9% schedule, distinct from other tobacco items. This creates product-specific clarity for UTGST compliance.
ITAT Pune admitted affidavits and satellite images showing land under cultivation, restoring the issue to AO for reassessment. Proper evidence can overturn non-agri classification for capital gains.
Biris are specifically classified in the 18% schedule, separate from other tobacco items. This creates a distinct IGST treatment for biris versus higher-taxed tobacco products.
Biris are expressly listed under the 9% schedule while other tobacco products move to 20%. This creates a distinct, product-wise GST treatment.
New monthly excise duty rates link retail sale price and packing machine speed for chewing tobacco, jarda and gutkha to strengthen capacity-based taxation.
The notification supersedes earlier exemptions and caps excise duty at revised rates for a wide range of tobacco products, effective 1 February 2026.
The notification removes ambiguity by substituting pan masala containing tobacco with gutkha for excise assessment.
New rules tax chewing tobacco, gutkha and jarda by packing-machine capacity and RSP, mandating declarations, CCTV and upfront duty payment
ITAT Pune struck down a ₹34.28 lakh penalty issued after the company had merged, citing substantive illegality. Penalty orders must be issued in the name of a legally existing entity.
Chewing tobacco, jarda and gutkha packed by machines are notified for excise duty under a special valuation mechanism in public interest.
