The government has notified February 1 as the date from which additional excise duty on tobacco products and a health cess on pan masala will be levied. The new levies on tobacco and pan masala will be over and above the GST rate and will replace the compensation cess which is currently being levied on such sin goods. From February 1 pan masala cigarettes tobacco and similar products will attract a GST rate of 40 per cent while ‘biris’ will attract 18 per cent Goods and Services Tax (GST) according to a government notification. On top of this a Health and National Security Cess will be levied on pan masala while tobacco and related products will attract additional excise duty.