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From 1 February 2026: GST Compensation Cess removed New Excise Duty + Health & National Security Cess introduced GST reset 40% on cigarettes & smokeless tobacco, 18% on beedis Tax now calculated on Retail Sale Price, not under-reported values This reform reflects a shift from temporary compensation to permanent public health-oriented taxation

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Factors relating to how you light your cigar include: How you light a cigar can affect the taste

We created a dichotomous variable indicating whether the mother smoked cigarettes within the three months prior to getting pregnant