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

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 Code Description Rate (%) CESS (%) Effective Date Rate Revision
2401 Tobacco leaves 5% 7/1/2017
2401 UNMANUFACTURED 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 BRAND 28% 71%/65% 7/1/2017
240110 TOBACCO, NOT STEMMED OR STRIPPED 28% 7/1/2017
24011010 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO 28% 7/1/2017
24011020 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO 28% 7/1/2017
24011030 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO 28% 7/1/2017
24011040 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : BURLEY TOBACCO 28% 7/1/2017
24011050 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED 28% 7/1/2017
24011060 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO 28% 7/1/2017
24011070 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT 28% 7/1/2017
24011080 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO 28% 7/1/2017
24011090 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : OTHER 28% 7/1/2017
240120 TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED 28% 7/1/2017
24012010 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO 28% 7/1/2017
24012020 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO 28% 7/1/2017
24012030 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO 28% 7/1/2017
24012040 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : BURLEY TOBACCO 28% 7/1/2017
24012050 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS 28% 7/1/2017
24012060 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO 28% 7/1/2017
24012070 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT 28% 7/1/2017
24012080 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO 28% 7/1/2017
24012090 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : OTHER 28% 7/1/2017
24013000 UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO REFUSE 28% 61% 7/1/2017
2402 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES 28% 7/1/2017
240210 CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO 28% 7/1/2017
24021010 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS 28% 7/1/2017
24021020 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS 28% 7/1/2017
240220 CIGARETTES, CONTAINING TOBACCO 28% 7/1/2017
24022010 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS 28% 7/1/2017
24022020 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS 28% 7/1/2017
24022030 CIGARS, 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, WHICHEVER 28% 7/1/2017
24022040 CIGARS, 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, WHICHEVER 28% 7/1/2017
24022050 CIGARS, 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, WHICHEVER 28% 7/1/2017
24022090 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : OTHER 28% 7/1/2017
240290 OTHER 28% 7/1/2017
24029010 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : CIGARETTES OF TOBACCO SUBSTITUTES 28% 7/1/2017
24029020 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : CIGARILLOS OF TOBACCO SUBSTITUTES 28% 7/1/2017
24029090 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : OTHER 28% 7/1/2017
2403 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED” OR “RECONSTITUTED” TOBACCO EXTRACTS AND ESSENCES TOBACCO SUBSTITUE IN ANY PROPORTION 28% 7/1/2017
240310 SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION 28% 7/1/2017
240311 WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER 28% 7/1/2017
24031110 HOOKAH OR GUDAKU TOBACCO 28% 72%/17% 7/1/2017
24031190 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO 28% 11% 7/1/2017
240319 OTHER 28% 7/1/2017
24031910 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO 28% 290% 7/1/2017
24031921 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO 28% 7/1/2017
24031929 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO 28% 7/1/2017
24031990 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED” OR “RECONSTITUTED” TOBACCO 28% 49%/11% 7/1/2017
24039100 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : HOMOGENISED OR RECONSTITUTED TOBACCO 28% 72% 7/1/2017
240399 OTHER 28% 7/1/2017
24039910 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : CHEWING TOBACCO 28% 160%/142% 7/1/2017
24039920 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : PREPARATIONS CONTAINING CHEWING TOBACCO 28% 72% 7/1/2017
24039930 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : JARDA SCENTED TOBACCO 28% 160% 7/1/2017
24039940 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : SNUFF 28% 72% 7/1/2017
24039950 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : PREPARATIONS CONTAINING SNUFF 28% 72% 7/1/2017
24039960 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : TOBACCO EXTRACTS AND ESSENCE 28% 72%/65% 7/1/2017
24039970 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : CUT-TOBACCO 28% 20% 7/1/2017
24039990 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : OTHER 28% 204%/96%/89% 7/1/2017

Visited 120 Times, 1 Visit today

Related Post Related Posts