GST Rate & HSN Code for Tobacco Manufactured Tobacco Substitutes — Chapter 24
Tobacco and manufactured tobacco substitutes. Products under this chapter attract GST rates ranging from 28% to 28%, depending on the category. Explore the complete list of HSN codes, GST rates, and classifications under Chapter 24 below, updated as per the latest CBIC notifications.
HSN Codes under Chapter 24
Showing 50 of 73 entries| HSN Code | Heading | Description | GST Rate | IGST | CGST | SGST | CESS | Effective Date |
|---|---|---|---|---|---|---|---|---|
| 24 | 0024 | 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 | 28% | 28% | 14.00% | 14.00% | 0 | 01/07/2017 |
| 2401 | 2401 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24013000 | 2401 | TOBACCO REFUSE | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 240130 | 2401 | TOBACCO REFUSE | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012090 | 2401 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012080 | 2401 | TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012070 | 2401 | TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012060 | 2401 | TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012050 | 2401 | TOBACCO FOR MANUFACTURE OF BIRIS | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012040 | 2401 | BURLEY TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012030 | 2401 | SUN CURED VIRGINIA TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012020 | 2401 | SUN CURED COUNTRY (NATU) TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24012010 | 2401 | FLUE CURED VIRGINIA TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011090 | 2401 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 240110 | 2401 | TOBACCO, NOT STEMMED OR STRIPPED : | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011010 | 2401 | FLUE CURED VIRGINIA TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011020 | 2401 | SUN CURED COUNTRY (NATU) TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011030 | 2401 | SUN CURED VIRGINIA TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011040 | 2401 | BURLEY TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011050 | 2401 | TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011060 | 2401 | TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011070 | 2401 | TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24011080 | 2401 | TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 240120 | 2401 | TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24029090 | 2402 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24029020 | 2402 | CIGARILLOS OF TOBACCO SUBSTITUTES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24029010 | 2402 | CIGARETTES OF TOBACCO SUBSTITUTES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 240290 | 2402 | OTHER : | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24022090 | 2402 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24022050 | 2402 | 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 | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24022040 | 2402 | 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 | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24022020 | 2402 | OTHER THAN FILTER CIGARETTES, OF LENGTH EXCEEDING 65 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24022010 | 2402 | OTHER THAN FILTER CIGARETTES, OF LENGTH NOT EXCEEDING 65 MILLIMETRES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 240220 | 2402 | CIGARETTES, CONTAINING TOBACCO : | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24021020 | 2402 | CIGARILLOS | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24021010 | 2402 | CIGAR AND CHEROOTS | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 240210 | 2402 | CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 2402 | 2402 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24022030 | 2402 | 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 | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039100 | 2403 | "HOMOGENISED" OR "RECONSTITUTED" TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039910 | 2403 | CHEWING TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 240399 | 2403 | OTHER : | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039920 | 2403 | PREPARATIONS CONTAINING CHEWING TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039930 | 2403 | JARDA SCENTED TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039940 | 2403 | SNUFF | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039950 | 2403 | PREPARATIONS CONTAINING SNUFF | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039960 | 2403 | TOBACCO EXTRACTS AND ESSENCE | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039970 | 2403 | CUT-TOBACCO | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24039990 | 2403 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
| 24031990 | 2403 | OTHER | 28% | 28% | 14% | 14% | 0 | 01/07/2017 |
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Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Frequently Asked Questions
Everything you need to know about Chapter 24 HSN codes and GST rates.
Chapter 24 of the HSN (Harmonized System of Nomenclature) classification covers Tobacco and manufactured tobacco substitutes. It groups together all related products and materials under a common category to standardize GST rates and simplify tax compliance for businesses dealing in Tobacco Manufactured Tobacco Substitutes.









