GST Rate & HSN Code for manufactured tobacco substitutes and Tobacco – Chapter 24

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Notes

  • This Chapter 24 of GST does not cover medicinal cigarettes (Chapter 30).
  • This Chapter 24 of GST does not cover medicinal cigarettes (Chapter 30).
  • This Chapter 24 of GST does not cover medicinal cigarettes (Chapter 30).
HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
2401Tobacco leaves5%7/1/2017
2401UNMANUFACTURED TOBACCO; TOBACCO REFUSE ,TOBACCO LEAVES AS SUCH OR BROKEN TOBACCO LEAVES OR LEAVES STEMS, UNMANUFACTURED TOBACCO (WITHOUT LIME TUBE) – BEARING A BRAND NAME, UNMANUFACTURED TOBACCO (WITH LIME TUBE) – BEARING A BRAND28%71%/65%7/1/2017
240110TOBACCO, NOT STEMMED OR STRIPPED28%7/1/2017
24011010UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO28%7/1/2017
24011020UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO28%7/1/2017
24011030UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO28%7/1/2017
24011040UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : BURLEY TOBACCO28%7/1/2017
24011050UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED28%7/1/2017
24011060UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO28%7/1/2017
24011070UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT28%7/1/2017
24011080UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO28%7/1/2017
24011090UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : OTHER28%7/1/2017
240120TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED28%7/1/2017
24012010UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO28%7/1/2017
24012020UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO28%7/1/2017
24012030UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO28%7/1/2017
24012040UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : BURLEY TOBACCO28%7/1/2017
24012050UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS28%7/1/2017
24012060UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO28%7/1/2017
24012070UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT28%7/1/2017
24012080UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO28%7/1/2017
24012090UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : OTHER28%7/1/2017
24013000UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO REFUSE28%61%7/1/2017
2402CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES28%7/1/2017
240210CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO28%7/1/2017
24021010CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS28%7/1/2017
24021020CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS28%7/1/2017
240220CIGARETTES, CONTAINING TOBACCO28%7/1/2017
24022010CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS28%7/1/2017
24022020CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS28%7/1/2017
24022030CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER28%7/1/2017
24022040CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER28%7/1/2017
24022050CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER28%7/1/2017
24022090CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : OTHER28%7/1/2017
240290OTHER28%7/1/2017
24029010CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : CIGARETTES OF TOBACCO SUBSTITUTES28%7/1/2017
24029020CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : CIGARILLOS OF TOBACCO SUBSTITUTES28%7/1/2017
24029090CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : OTHER28%7/1/2017
2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED” OR “RECONSTITUTED” TOBACCO EXTRACTS AND ESSENCES TOBACCO SUBSTITUE IN ANY PROPORTION28%7/1/2017
240310SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION28%7/1/2017
240311WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER28%7/1/2017
24031110HOOKAH OR GUDAKU TOBACCO28%72%/17%7/1/2017
24031190OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO28%11%7/1/2017
240319OTHER28%7/1/2017
24031910OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO28%290%7/1/2017
24031921OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO28%7/1/2017
24031929OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO28%7/1/2017
24031990OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO28%49%/11%7/1/2017
24039100OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : HOMOGENISED OR RECONSTITUTED TOBACCO28%72%7/1/2017
240399OTHER28%7/1/2017
24039910OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : CHEWING TOBACCO28%160%/142%7/1/2017
24039920OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : PREPARATIONS CONTAINING CHEWING TOBACCO28%72%7/1/2017
24039930OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : JARDA SCENTED TOBACCO28%160%7/1/2017
24039940OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : SNUFF28%72%7/1/2017
24039950OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : PREPARATIONS CONTAINING SNUFF28%72%7/1/2017
24039960OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : TOBACCO EXTRACTS AND ESSENCE28%72%/65%7/1/2017
24039970OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : CUT-TOBACCO28%20%7/1/2017
24039990OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : OTHER28%204%/96%/89%7/1/2017

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