is tobacco the number one cause of death Nineteen leading causes globally. Indoor smoke from solid 1 of Every 4 Global

UPSC Prelims Cheat Sheet Constitutional Source Article 246A : Grants concurrent power to both Centre and States for GST Entry 84 (Union List): Gives the Centre exclusive power to levy Excise Duty on tobacco (tobacco is among the few items under both GST and Excise) Article 270: Proceeds of GST and Excise are shared with States (Divisible Pool) Article 271: Proceeds of the National Security Cess go solely to the Consolidated Fund of India and are not shared with States Key Structural Changes Cigarettes & smokeless tobacco Permanent 40% GST slab High specific excise duty (tax per 1,000 sticks) Beedis Moved to lower 18% GST slab (from 28%) to protect workers Still subject to excise GST Compensation Cess Officially ceased (abolished) from February 1, 2026 Administrative Reform Capacity-based levy for unorganised sectors (pan masala) Tax calculated on machine speed (pouches per minute) instead of self-declared sales Objective: curb tax evasion Policy Goal Align with WHO guidelines Ensure tobacco prices rise faster than income growth (negative affordability)

Difference in cost When it comes to cigar smoking all you need is the cigar itself and a good cutter and lighter

New Raising Cane's opens on the Corner, Cecilia Mould, News Article, September 21, 2023, retrieved February 19, 2024

After all, few New Yorkers have a rent-controlled studio and hefty budget for designer clothing