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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tobacco and pan masala will face new excise and cess measures to preserve current tax incidence after GST compensation cess ends.</h1> The Central Excise Amendment Bill, 2025, would levy excise duty on tobacco products to replace the GST compensation cess on tobacco, while the Health Security se National Security Cess Bill, 2025, would replace the compensation cess on pan masala by imposing a targeted cess on manufacturing processes or machines to augment resources for national security and public health, thereby preserving the existing tax incidence once the compensation cess ends.

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