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Goods and Services Tax | GST Rule 86B on Tobacco Traders: Section 49(12), RSP Valuation & Constitutional Challenge

4 Oct 2026 · 4 Oct 2026By RAVINDRA KUMAR RASTOGISource: TaxGuru

Analysis of Rule 86B for tobacco traders under RSP valuation, Section 49(12), locked ITC and challenges under Articles 14 and 265. The post GST Rule 86B on Tobacco Traders: Section 49(12), RSP Valuation & Constitutional Challenge appeared first on TaxGuru .

Attribution

Original credit: RAVINDRA KUMAR RASTOGI. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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