CLAT GurukulSamudraManthan

Topic 291 · Answers

Tobacco control and the 40% GST

All 10 answers, each with its Book 1 RATNA fact. Try the questions first

  1. Question 1Answer C

    From 1 February 2026 cigarettes, pan masala and tobacco moved to which GST slab?

    • 28%
    • 35%
    • Correct answer: 40%
    • 18%

    Core Trigger: From 1 February 2026 cigarettes, pan masala and tobacco moved to the 40% GST slab as the compensation cess ended.From Book 1 RATNA, topic 291, point 1

  2. Question 2Answer D

    Excise duty of Rs 2.05-8.50 per cigarette stick varies by what?

    • Nicotine content
    • Brand
    • Retail price
    • Correct answer: Length

    Layered Levies: Excise duty of Rs 2.05-8.50 per cigarette stick, by length, applies, plus a health cess on pan masala.From Book 1 RATNA, topic 291, point 2

  3. Question 3Answer D

    Who chairs the GST Council?

    • Prime Minister
    • Union Home Minister
    • RBI Governor
    • Correct answer: Union Finance Minister

    Current Head: The Union Finance Minister, Nirmala Sitharaman, chairs the GST Council, which sets GST slabs.From Book 1 RATNA, topic 291, point 3

  4. Question 4Answer A

    At what GST rate do bidis stay?

    • Correct answer: 18%
    • 12%
    • 40%
    • 5%

    Symbol: Bidis stay at a lower 18% GST rate.From Book 1 RATNA, topic 291, point 4

  5. Question 5Answer B

    Which is/are correct? 1. Household tobacco spending was measured in NSS 2011-12. 2. The WHO recommends tax of at least 75% of retail price.

    • Only 1
    • Correct answer: Only 2
    • Both 1 and 2
    • Neither

    Benchmark: The WHO recommends tax of at least 75% of retail price; household tobacco spending was measured in HCES 2023-24.From Book 1 RATNA, topic 291, point 5

  6. Question 6Answer B

    Which Indian law regulates the sale and advertising of tobacco products?

    • Drugs and Cosmetics Act
    • Correct answer: COTPA
    • FSS Act
    • NDPS Act

    India Link: The reform reopened debate on using tax to cut tobacco use; COTPA 2003 regulates sale and advertising.From Book 1 RATNA, topic 291, point 7

  7. Question 7Answer C

    Where is the World Health Organization headquartered?

    • Paris
    • New York
    • Correct answer: Geneva
    • Vienna

    Headquarters: The World Health Organization is headquartered in Geneva, Switzerland.From Book 1 RATNA, topic 291, point 8

  8. Question 8Answer B

    In which year was the WHO Framework Convention on Tobacco Control adopted?

    • 2010
    • Correct answer: 2003
    • 2005
    • 1999

    Founded: The WHO Framework Convention on Tobacco Control was adopted in 2003, the first treaty negotiated under WHO.From Book 1 RATNA, topic 291, point 9

  9. Question 9Answer C

    Which 2001 case barred smoking in public places, reading health into Article 21?

    • Vishaka v State of Rajasthan
    • M.C. Mehta v Union of India
    • Correct answer: Murli S. Deora v Union of India
    • Olga Tellis v BMC

    Landmark: Murli S. Deora v Union of India (2001) barred smoking in public places, reading health into Article 21.From Book 1 RATNA, topic 291, point 10

  10. Question 10Answer B

    Which is/are correct? 1. A cess forms part of the divisible pool shared with States. 2. Article 246A enables GST and Article 279A creates the GST Council.

    • Only 1
    • Correct answer: Only 2
    • Both 1 and 2
    • Neither

    Articles: Article 246A (101st Amendment, 2016) enables GST; Article 279A creates the GST Council.From Book 1 RATNA, topic 291, point 11

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