| Category | Details |
|---|---|
| Effective Date | February 1 |
| Key Changes | - Replacement of compensation cess with new levies <br> - Additional excise duty on tobacco products <br> - Health and National Security Cess on pan masala |
| GST Rates | - Pan masala, cigarettes, tobacco: 40% GST <br> - Biris: 18% GST |
| Additional Levies | - Pan masala: Health and National Security Cess (on top of GST) <br> - Tobacco products: Additional excise duty |
| Objective | - Higher taxation on sin goods to discourage consumption <br> - Boost government revenue <br> - Address public health concerns |
| Legal Basis | Approved by Parliament in December via two Bills |
| Replaced Mechanism | Compensation cess (earlier applied under GST to compensate states) |
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