Official list of 50 HSN codes and GST tax rates. Unmanufactured tobacco, cigars, cheroots, cigarillos, cigarettes, bidi, and chewing tobacco.
| Code | Type | Description | GST Rate | CGST | SGST | IGST | Action |
|---|---|---|---|---|---|---|---|
#24HSN | HSN | TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES, PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION, OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#2401HSN | HSN | UNMANUFACTURED TOBACCO; TOBACCO REFUSE Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240110HSN | HSN | TOBACCO, NOT STEMMED OR STRIPPED : Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011010HSN | HSN | FLUE CURED VIRGINIA TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011020HSN | HSN | SUN CURED COUNTRY (NATU) TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011030HSN | HSN | SUN CURED VIRGINIA TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011040HSN | HSN | BURLEY TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011050HSN | HSN | TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011060HSN | HSN | TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011070HSN | HSN | TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011080HSN | HSN | TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24011090HSN | HSN | OTHER Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240120HSN | HSN | TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012010HSN | HSN | FLUE CURED VIRGINIA TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012020HSN | HSN | SUN CURED COUNTRY (NATU) TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012030HSN | HSN | SUN CURED VIRGINIA TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012040HSN | HSN | BURLEY TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012050HSN | HSN | TOBACCO FOR MANUFACTURE OF BIRIS Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012060HSN | HSN | TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012070HSN | HSN | TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012080HSN | HSN | TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24012090HSN | HSN | OTHER Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240130HSN | HSN | TOBACCO REFUSE Chapter 24 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% | |
#24013000HSN | HSN | TOBACCO REFUSE Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#2402HSN | HSN | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240210HSN | HSN | CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24021010HSN | HSN | CIGAR AND CHEROOTS Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24021020HSN | HSN | CIGARILLOS Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240220HSN | HSN | CIGARETTES, CONTAINING TOBACCO : Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24022010HSN | HSN | OTHER THAN FILTER CIGARETTES, OF LENGTH NOT EXCEEDING 65 MILLIMETRES Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24022020HSN | HSN | OTHER THAN FILTER CIGARETTES, OF LENGTH EXCEEDING 65 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24022030HSN | HSN | 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 Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24022040HSN | HSN | 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 Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24022050HSN | HSN | 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 Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24022090HSN | HSN | OTHER Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240290HSN | HSN | OTHER : Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24029010HSN | HSN | CIGARETTES OF TOBACCO SUBSTITUTES Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24029020HSN | HSN | CIGARILLOS OF TOBACCO SUBSTITUTES Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24029090HSN | HSN | OTHER Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#2403HSN | HSN | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES, "HOMOGENISED" OR "RECONSTITUTED" TOBACCO, TOBACCO EXTRACTS ANDESSENCES Chapter 24 CGST: 9.0%•SGST: 9.0%•IGST: 18% | 18% | 9.0% | 9.0% | 18% | |
#240310HSN | HSN | Smoking tobacco, whether or not containing tobacco substitutes in any proportion Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240311HSN | HSN | WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER: Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24031110HSN | HSN | HOOKAH OR GUDAKU TOBACCO Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24031190HSN | HSN | OTHER Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240319HSN | HSN | OTHER: Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24031910HSN | HSN | SMOKING MIXTURES FOR PIPES AND CIGARETTES Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24031921HSN | HSN | OTHER THAN PAPER ROLLED BIRIS, MANUFACTURED WITHOUT THE AID OF MACHINE Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24031929HSN | HSN | OTHER Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#24031990HSN | HSN | OTHER Chapter 24 CGST: 20.0%•SGST: 20.0%•IGST: 40% | 40% | 20.0% | 20.0% | 40% | |
#240391HSN | HSN | "HOMOGENISED" OR "RECONSTITUTED" TOBACCO Chapter 24 CGST: 14.0%•SGST: 14.0%•IGST: 28% | 28% | 14.0% | 14.0% | 28% |
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