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 |
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