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Big structural shift: tobacco moves to a 40% GST slab, cigarettes get back a specific excise duty based on physical specs (length, filter etc.), and a new Health Security and National Security Cess goes straight to the Centre (not shared with states)

Several filtration technologies can be used to capture smoke particles

Statistics additionally report deaths of over half of the smokers worldwide every year (Mnzel et al.)

Vapes according to various sources contain potentially harmful chemicals too which may include metals, cadmium, formaldehyde, propylene glycol and other cancer-causing chemicals, only time will tell if fears are proven