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CMA Final · Indirect Tax Laws and Practice · Valuation under GST

Rule 31D of the CGST Rules, 2017 is inserted with effect from 1 February 2026. Which of the following goods is NOT listed in the Table of Rule 31D?

Packaged branded rice flour is not listed. Rule 31D's Table covers only pan masala and specified tobacco and nicotine products, such as cigarettes, other manufactured tobacco and inhalation products. Other goods, such as rice flour, continue to be valued under the general valuation provisions.

  1. APan masala falling under tariff item 2106 90 20
  2. BCigars, cheroots, cigarillos and cigarettes under heading 2402
  3. COther manufactured tobacco under heading 2403 (other than biris)
  4. DPackaged branded rice flour in retail packsCorrect

Explanation

The Table covers pan masala, unmanufactured tobacco (other than tobacco leaves), cigars and cigarettes, other manufactured tobacco (other than biris), and tobacco or nicotine products for inhalation without combustion. Packaged rice flour is not in the Table, so it is valued under the normal provisions and not by RSP.

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