As per the notification,Cigarettes, Hukka and other such specified goods will attract additional excise duty. It will be in addition to GST as applicable. Under the new framework, excise duty on unmanufactured tobacco (Heading 2401) has been set at 18%. Cigarettes attract duty based on length and type, with rates ranging from Rs. 2,050 to Rs. 8,500 per thousand, or ad valorem rates such as 21% or Rs 4,170 per thousand, whichever is applicable. Tobacco substitutes, cigarillos, and other smoking products have also been assigned revised ad valorem or specific rates.
(Link: Central Excise Notification 03/2025 (T) Dated 31/12/2025)