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Obviously, smoking is hazardous to health but consumption of smuggled cigarettes may be more drastic since such cigarettes do not carry heath warning in terms of Cigarettes and Other Tobacco Products Act (COPTA Act) and maybe prepared by substandard/toxic ingredients i.e

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The suit claimed that the company was particularly egregious, given that it had been reported to the Better Business Bureau for selling vaping products to a 14-year-old

Compensation Cess Framework In addition to the 28% GST, tobacco products attract compensation cess under the Goods and Services Tax (Compensation to States) Act, 2017