What is the 'health tax' proposed by Economic Survey?

Economic Survey 2024-25 raised concerns over increased consumption of ultra-processed foods (UPFs) like soft drinks, energy drinks, fried chicken & packaged cookies in India. "A higher tax rate for UPFs may be considered as a 'health tax' measure," the survey proposed. The health tax will specifically target UPF brands/products engaged in aggressive marketing and misleading nutrition claims.