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

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


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