The impact of the GST reform on state-level tobacco use prevalence in India

The study demonstrates that wherever the GST reform led to an increase in the tax burden, it resulted in a small but statistically significant reduction in tobacco use prevalence, emphasising the effectiveness of taxation as a tool to regulate tobacco consumption. It underscores the need for sustained public health-focused fiscal policies, including regular increases in excise duties, to further reduce tobacco use prevalence in India.