A health and national security cess and excise duty on pan masala and tobacco products respectively will be over and above 40 per cent Goods and Services Tax (GST) rate, while in case of ‘biris’ it would be on top of the 18 per cent GST rate effective February 1, 2026

The Manipur Goods and Services Tax (Second Amendment) Bill, 2025, which seeks to give effect to decisions taken at the 56th meeting of the GST Council, was laid on the table of the House by Minister of State for Finance Pankaj Chaudhary