Recently, Sin Tax is in news. It is which type of tax?

Excise Tax
The Sin tax is an excise tax levied on products and services viz. alcohol, tobacco and gambling considered bad for health or society. These additional taxes are also seen as efforts to discourage people from use of such products or services. This kind of tax is often used by government to attract higher their tax revenues as people generally refrain from opposition to such levies as they are indirect in nature and affect only their end users. Sin Tax was in news as it has been included under the proposed Goods and Services Tax (GST) law that will be effective from April 1, 2016. GST is being seen as one of the biggest tax reforms in the country.