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Big structural shift: tobacco moves to a 40% GST slab, cigarettes get back a specific excise duty based on physical specs (length, filter etc.), and a new Health Security and National Security Cess goes straight to the Centre (not shared with states)

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One of the easiest ways of assessing the amount of nicotine in e-liquid, especially for new vapers, is to compare it to cigarettes

Cigarette Lighters as Lifestyle Accessories Lighters are no longer just simple tools

This also means that you can drop your nicotine level over time if you would like, as many vapers will aim to eventually use a lower strength than the strength they used when they first started vaping