A detailed and structured analysis of India’s new tobacco taxation framework introduced through the Central Excise Amendment Bill 2025 and the Health & National Security Cess Bill 2025.

This presentation breaks down why the GST Compensation Cess was ending, how the government is shifting to a permanent excise-based model, and what the new capacity-based cess means for cigarette, pan masala, and gutkha manufacturers.

The deck covers:

• Why the taxation shift was necessary

• Key features of both bills

• Specific excise duty rates and structure

• Machine-capacity based cess explained

• Impact on manufacturers, consumers, pricing, and compliance

• Centre–State revenue implications

• Long-term industry and policy outcomes

A comprehensive policy and tax overview designed for professionals, analysts, and students looking to understand this major structural shift.