<h1>Track-and-trace mechanism for tobacco and arecanut to prevent GST leakage and curb ITC misuse through supply-chain monitoring.</h1> Introduction of a track-and-trace mechanism in the tobacco and arecanut value chains to detect undeclared sales volumes and plug GST leakage by tracking all ingredients from primary product to final product, alongside measures to curb misuse of input tax credit and a parallel package to decriminalise and rationalise selected offences to enhance trust-based governance.