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 |
– |