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	–