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India Reinstates Length-Based Excise on Cigarettes From Feb. 1 as Tax Regime Shifts

The overhaul revives specific excise after a seven-year freeze to align tobacco taxes with public-health guidance.

Overview

  • The Finance Ministry notified a specific excise on cigarettes of ₹2,050–₹8,500 per 1,000 sticks based on length, effective February 1, charged in addition to up to 40% GST.
  • GST on cigarettes, pan masala and most tobacco products moves to 40% while bidis are set at 18%, with the GST compensation cess ending and a Health & National Security Cess applied to pan masala.
  • Shares of cigarette makers slumped after the announcement, with ITC logging its steepest drop since 2020 and Godfrey Phillips falling about 17%, as analysts flagged earnings and volume risks.
  • Brokerage estimates point to significant price hikes for many segments—often 20–30%—with some longer sticks seen rising by ₹2–₹3 per cigarette as companies pass through higher taxes.
  • New capacity-based excise rules for chewing tobacco, jarda and gutkha require monthly duty tied to packing machine counts and CCTV coverage with 24-month footage retention, aiming to curb evasion, while industry groups warn of heightened illicit trade.