The CBIC has issued Notification No. 19/2025- Central Tax (Rate) dated 31.12.2025, to amend Notification No. 9/2025- Central Tax (Rate) to provided new GST rates for sin goods w.e.f. 01.02.2026.
These are summarized as under –
| Chapter/Heading/Sub- Heading/Tariff item | Description of goods | Existing | Changed to |
| 2403 19 21, 2403 19 29 | Biris | 14% | 9% (IGST – 9% + 9%) |
| 2106 90 20 | Pan masala | 14% | 20% (IGST 20% =20%) |
| 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 14% | 20% (IGST 20% =20%) |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; | 14% | 20% (IGST 20% =20%) |
| 2403 (other than 2403 19 21, 2403 19 29) | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris] | 14% | 20% (IGST 20% =20%) |
| 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 14% | 20% (IGST 20% =20%) |
| 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion; | 14% | 20% (IGST 20% =20%) |
Similar Notification has been issued under Integrated Tax vide Notification No. 19/2025- Integrated Tax (Rate) and Union Territory Tax vide Notification No. 19/2025- Union Territory Tax (Rate).
These Notifications can be accessed at Central Tax https://taxo.online/wp-content/uploads/2026/01/19-2025-CTR-Eng.pdf, Integrated Tax at https://taxo.online/wp-content/uploads/2026/01/19-2025-ITR-Eng-corri.pdf, Union Territory Tax at https://taxo.online/wp-content/uploads/2026/01/19-2025-UTR-Eng-corri.pdf
