Share FacebookTwitterWhatsAppPinterestLinkedinCopy URLTelegramEmailTumblrReddItPrintKoo NEW DELHI, Jan 23: GST Network (GSTN)today issued an advisory on retail sale price-based valuation of tobacco products like pan masala for reporting in e-Invoice, e-Way Bill and monthly sales return form GSTR-1 and invoice furnishing facility (IFF). The Finance Ministry has notified a health and national security cess on pan masala manufacturing, on top of the highest 40 per cent Goods and Services Tax (GST) rate, effective February 1. The total tax incidence will be at the existing level of 88 per cent.