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Topic 291 · Society, Health, Education & Schemes

Tobacco control and the 40% GST

10 MCQs · tap an option to check it · All answers

Revise the 12 points first Book 1 RATNA
  1. Core Trigger: From 1 February 2026 cigarettes, pan masala and tobacco moved to the 40% GST slab as the compensation cess ended.
  2. Layered Levies: Excise duty of Rs 2.05-8.50 per cigarette stick, by length, applies, plus a health cess on pan masala.
  3. Current Head: The Union Finance Minister, Nirmala Sitharaman, chairs the GST Council, which sets GST slabs.
  4. Symbol: Bidis stay at a lower 18% GST rate.
  5. Benchmark: The WHO recommends tax of at least 75% of retail price; household tobacco spending was measured in HCES 2023-24.
  6. Laws: The Central Excise (Amendment) Act 2025 and the Health Security se National Security Cess Act 2025 took effect on 1 February 2026.
  7. India Link: The reform reopened debate on using tax to cut tobacco use; COTPA 2003 regulates sale and advertising.
  8. Headquarters: The World Health Organization is headquartered in Geneva, Switzerland.
  9. Founded: The WHO Framework Convention on Tobacco Control was adopted in 2003, the first treaty negotiated under WHO.
  10. Landmark: Murli S. Deora v Union of India (2001) barred smoking in public places, reading health into Article 21.
  11. Articles: Article 246A (101st Amendment, 2016) enables GST; Article 279A creates the GST Council.
  12. Definition: A cess is a tax levied for a specific purpose and is not part of the divisible pool shared with States.
Question 1 of 10

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

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Answer: (C) 40%

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

Question 2 of 10

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

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Answer: (D) 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

Question 3 of 10

Who chairs the GST Council?

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Answer: (D) 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

Question 4 of 10

At what GST rate do bidis stay?

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Answer: (A) 18%

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

Question 5 of 10

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.

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Answer: (B) Only 2

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

Question 6 of 10

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

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Answer: (B) COTPA

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

Question 7 of 10

Where is the World Health Organization headquartered?

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Answer: (C) Geneva

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

Question 8 of 10

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

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Answer: (B) 2003

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

Question 9 of 10

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

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Answer: (C) Murli S. Deora v Union of India

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

Question 10 of 10

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.

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Answer: (B) Only 2

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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