pan masala taxation

HEALTH SECUIRTY TO NATIONAL SECURITY CESS BILL

The Health Security se National Security cess seeks to tax machines used in pan masala and tobacco production to generate revenue and discourage consumption. While this approach simplifies administration in a fragmented industry, it raises concerns about evasion, informalisation, and weak linkage to public health outcomes. Without strong enforcement and complementary measures, the cess risks functioning more as a fiscal tool than an effective tobacco control or health policy instrument.