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To this effect, the Finance Bill, 2024, which was tabled along with the Interim Budget 2024-25, has introduced a section 122 in the Central Goods and Services Tax Act in a bid to improve compliance in the evasion prone sector

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Battery-operated candles are permitted

Exposure to other environmental pollutants: Certain chemicals and pollutants, such as arsenic and air pollution, can also increase the risk

Another loss caused by the measure is linked to imports of goods, packaging materials, auxiliaries, spare parts and other supplies required in the cigarette industry and mechanized cigars, which are acquired from third countries when they could be bought in the US market at a better price