Kanpur (PTI): India skipper Rohit Sharma won the toss and elected to bowl in the second Test against Bangladesh here on Friday.

Hosts India, who lead the two-match series 1-0, have fielded an unchanged side.

Bangladesh have however made a couple of changes with Khaled Ahmed and Taijul Islam replacing Taskin Ahdmed and Nahid Rana.

The start of the match was delayed due to a wet outfield.

India had won the opening Test by 280 runs.

Teams:

Bangladesh: Shadman Islam, Zakir Hasan, Najmul Hossain Shanto(c), Mominul Haque, Mushfiqur Rahim, Shakib Al Hasan, Litton Das(w), Mehidy Hasan Miraz, Taijul Islam, Hasan Mahmud, Khaled Ahmed

India: Yashasvi Jaiswal, Rohit Sharma(c), Shubman Gill, Virat Kohli, Rishabh Pant(w), KL Rahul, Ravindra Jadeja, Ravichandran Ashwin, Akash Deep, Jasprit Bumrah, Mohammed Siraj.

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New Delhi: Cigarettes, beedis, pan masala and other tobacco products will become costlier from February 1 after the Centre notified additional excise duty on tobacco products and a new Health and National Security Cess on pan masala, NDTV reported.

According to a notification issued by the government on Wednesday, the new levies will be imposed over and above the existing Goods and Services Tax (GST) and will replace the compensation cess currently charged on these products.

From February 1, pan masala, cigarettes, tobacco and similar products will attract a GST rate of 40 per cent, while biris will attract 18 per cent Goods and Services Tax (GST), according to a government notification.

On top of this, a Health and National Security Cess will be levied on pan masala, while tobacco and related products will attract additional excise duty.

The Finance Ministry also notified the Chewing Tobacco, Jarda Scented Tobacco and Gutkha Packing Machines (Capacity Determination and Collection of Duty) Rules, 2026, which will govern the assessment and collection of excise duty on these products.

Parliament had in December approved two Bills allowing levy of the new Health and National Security Cess on pan masala manufacturing and excise duty on tobacco.

The notification issued on Wednesday formally set February 1 as the implementation date. With the rollout of the new tax structure, the existing GST compensation cess on tobacco and pan masala, which is currently levied at varying rates, will cease to exist effective February 1.