New Delhi, Feb. 1 -- An additional excise duty on cigarettes and tobacco products, and a health cess on pan masala, will come into effect from February 1. This additional duty is imposed over and above the highest 40 per cent GST rate.

The cess and excise levies will replace the existing 28 percent Goods and Services Tax (GST), plus compensation cess, on such 'sin goods' which was there on these items since GST was rolled out on July 1, 2017.

Effective February 1, the Central Excise Act has been amended to impose excise duty ranging from Rs.2.05-8.50 per stick based on cigarette length.

Under the new tax structure, short non-filter cigarettes (up to 65 mm) will attract an additional duty of about Rs.2.05 per stick, while short filter c...