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HSN Code & GST Rate for Tobacco & tobacco products - Chapter 24

Updated on: 14 Oct, 2024 03:32 PM
Rates (%) Products Description HSN Codes Export and Import HSN Codes
5% Tobacco leaves 2401 24011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
28% Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] (other than bearing a brand name) 2401 24011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
28% Unmanufactured tobacco (without lime tube) – bearing a brand name 2401 24011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
28% Unmanufactured tobacco (with lime tube) – bearing a brand name 2401 24011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
28% Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] (24031921 and 24031929) 2403 2403 1 1, 24031921, 24031929
28% Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 2402
28% Pan masala containing tobacco ‘Gutkha’ 24039990
28% All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name 24039990
28% All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name 24039990
28% Cut tobacco 24039970
28% Tobacco extracts and essence bearing a brand name 24039960
28% Tobacco extracts and essence not bearing a brand name 24039960
28 Preparations containing snuff 24039950
28 Snuff 24039940
28 Jarda scented tobacco 24039930
28 Preparations containing chewing tobacco 24039920
28 Chewing tobacco (without lime tube) 24039910
28 Chewing tobacco (with lime tube) 24039910
28 Filter khaini 24039910
28 “Homogenised” or “reconstituted” tobacco, bearing a brand name 24039100
28 “Homogenised” or “reconstituted” tobacco, other than bearing a brand name 24039100
28 Other smoking tobacco bearing a brand name 24031990
28 Other smoking tobacco not bearing a brand name 24031990
28 Smoking mixtures for pipes and cigarettes 24031910
28 Other water pipe smoking tobacco not bearing a brand name. 24031190
28 Hookah’ or ‘gudaku’ tobacco bearing a brand name 24031110
28 Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name 24031110
28 Other 24029090
28 Cigarillos of tobacco substitutes 24029020
28 Cigarettes of tobacco substitutes 24029010
28 Other cigarettes containing tobacco 24022090
28 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres 24022050
28 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres 24022040
28 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres 24022030
28 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 24022020
28 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres 24022010
28 Cigarillos 24021020
28 Cigar and cheroots 24021010
28 Tobacco refuse bearing a brand name 24013000

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni
CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.