Description of Goods
Other:Pan masala
Chapter
21 - Miscellaneous edible preparations
Sub Chapter
2106 - Food preparations not elsewhere specified or included
CGST
20%
SGST
20%
IGST
40%
CESS
0%
The rate shown applies to the retail sale price since 1 Feb 2026; compensation cess is nil. Source: Rule 31D of the CGST Rules.