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UPSC Prelims Cheat Sheet Constitutional Source Article 246A : Grants concurrent power to both Centre and States for GST Entry 84 (Union List): Gives the Centre exclusive power to levy Excise Duty on tobacco (tobacco is among the few items under both GST and Excise) Article 270: Proceeds of GST and Excise are shared with States (Divisible Pool) Article 271: Proceeds of the National Security Cess go solely to the Consolidated Fund of India and are not shared with States Key Structural Changes Cigarettes & smokeless tobacco Permanent 40% GST slab High specific excise duty (tax per 1,000 sticks) Beedis Moved to lower 18% GST slab (from 28%) to protect workers Still subject to excise GST Compensation Cess Officially ceased (abolished) from February 1, 2026 Administrative Reform Capacity-based levy for unorganised sectors (pan masala) Tax calculated on machine speed (pouches per minute) instead of self-declared sales Objective: curb tax evasion Policy Goal Align with WHO guidelines Ensure tobacco prices rise faster than income growth (negative affordability)

Brazil scored one of the biggest successes in reducing the number of its tobacco users over the 25-year-period, with the percentage dropping from 29 to 12 percent among men, and from 19 to 8 percent among women

Nobody talks about it

But then again, if I had done it, whatever would have happened to John Travolta

Whoda thunk, my first love, the man who ensured I didnt grow up hating men, so many decades later, would change my life all over again, maybe even save it, with just a few words

whenever I wear this I get lots of compliments, but doesn't last as long as it should for this price THOSE INFLUENCERS ARE LYINGGGGG, if you want to smell like OUD and a CATS LITTER TRAY the you will love it