<h1>New bills to reshape tobacco and pan masala taxes with excise duty and health security cess after GST changes</h1> The government plans to introduce two bills in the Lok Sabha to maintain and restructure taxation on tobacco and pan masala after discontinuation of the GST compensation cess. The Central Excise (Amendment) Bill, 2025 will empower the government to levy and adjust central excise duty on tobacco products once the current cess ends, preserving overall tax incidence. The Health Security se National Security Cess Bill, 2025 will impose an additional cess on pan masala and other notified goods, on top of GST and other taxes, with proceeds earmarked for public health and national security. Sin goods will move to a 40 per cent GST slab, with excise and cess ensuring revenue continuity and targeted utilisation.