https://www.cnbctv18.com/business/health-se-national-security-cess-cigarettes-pan-masala-tax-explained-ws-l-19776604.htm
Once the Health and National Security Cess comes into force, the GST rate on cigarettes, pan masala and gutkha will increase to 40%, while the remaining portion—currently collected through the compensation cess—will be absorbed into the new cesses…
Exclusive | Cigarette, pan masala tax overhaul: What is Health & National Security Cess and how it will work
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