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UPSC Prelims Cheat Sheet Constitutional Source Article 246A : Grants concurrent power to both Centre and States for GST Entry 84 (Union List): Gives the Centre exclusive power to levy Excise Duty on tobacco (tobacco is among the few items under both GST and Excise) Article 270: Proceeds of GST and Excise are shared with States (Divisible Pool) Article 271: Proceeds of the National Security Cess go solely to the Consolidated Fund of India and are not shared with States Key Structural Changes Cigarettes & smokeless tobacco Permanent 40% GST slab High specific excise duty (tax per 1,000 sticks) Beedis Moved to lower 18% GST slab (from 28%) to protect workers Still subject to excise GST Compensation Cess Officially ceased (abolished) from February 1, 2026 Administrative Reform Capacity-based levy for unorganised sectors (pan masala) Tax calculated on machine speed (pouches per minute) instead of self-declared sales Objective: curb tax evasion Policy Goal Align with WHO guidelines Ensure tobacco prices rise faster than income growth (negative affordability)

And there are some parts of that job I dont enjoy but I do it for this reason: collectors care about what they collect

Choose pen for simplicity, dual for mixing flavors or strain rotation

If all 8 spaces are full, you cannot receive any more items, and there is no way to discard the item without using it other than ending the round, so do not be too sparing with the item and use it appropriately before the end of the turn

The Risks of Vaping

90% Benin (90%, 90%) (2022) 7