1. IntroductionTobacco is a global epidemic that causes 5 million deaths each year (World Health Organization, 2008). If current trends in tobacco use continue, tobacco-related deaths are expected to reach 8 million deaths per year by 2030 – with 80% of these deaths occurring in low- and middle-income countries (LMICs). (Mathers & Loncar, 2006). Currently, about 10 percent of the world's smokers live in India (World Health Organization, 2008). The 2009-2010 Global Adult Tobacco Survey, a nationally representative household survey, found that 34.6% of adults above the age of 15 in India currently use tobacco (International Institute of Science population (IIPS), 2010). The prevalence of smoking in Gujarat, India, including those who use smokeless and smoked tobacco, is estimated at 19.8% among men and 1.5% among women (International Institute of Health Sciences). population (IIPS), 2010). Most smokers in India use bidis, small cigarettes containing on average 25 percent less tobacco than the average cigarette (Jha et al., 2008). Despite the smaller amount of tobacco contained in bidis, they can produce more nicotine, carbon monoxide and tar than the average manufactured cigarette due to the way smokers puff them (Mackay J et al., 2006). A recent nationally representative case-control study found that approximately 70% of tobacco-related deaths in India occur during the productive years of life, between ages 30 and 69 (Jha et al., 2008). Additionally, the study predicted that smoking would kill one million people each year starting in 2010 (Jha et al., 2008). Since 2005, the Framework Convention on Tobacco Control (FCTC) of the World Health Organization (WHO) has offered a . ..... middle of paper ...... or subnational framework. In recent years, low- and middle-income countries have seen an increase in tobacco control policies (World Health Organization, 2009). However, some of these policies do not meet FCTC recommendations or are poorly implemented at the subnational level (World Health Organization, 2009). It is therefore important to examine the cost-effectiveness of current tobacco control policies to provide policymakers with the evidence needed to strengthen existing policies to meet FCTC requirements. Furthermore, given the exceptions in India's current tobacco control legislation and the high levels of exposure to second-hand smoke found in recent data, there is a particular need for a transparent analysis of the cost-effectiveness of the legislation. tobacco control in India (International Institute of Population Sciences (IIPS), 2010 ;., 1999).