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From February 2026, cigarettes and tobacco products will attract additional excise duty and cess over and above the highest 40% GST slab, replacing the current structure of 28% GST plus compensation cess

On the surface, the two terms APV and MOD appear to have different connotations

We wrote a whole article on how the pod system is cheaper than disposables, but on average a disposable user will spend over 240 MORE than a pod user

Acknowledgements Authors thanks the High Performance Computing Center SPIN Mesocentre of Poitiers University (France) EPIC-OSEO BPI-Groupe, Conseil Rgional Poitou-Charentes, European Regional Development Fund (ERDF), Chambre de Commerce et dIndustrie (CCI) Poitou-Charentes