GST Rates & HSN Codes on Stemmed, Stripped & Unmanufactured Tobacco - Chapter 24
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 2401 | Tobacco leaves | 5% | 01/07/2017 | ||
| 2401 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE ,TOBACCO LEAVES AS SUCH OR BROKEN TOBACCO LEAVES OR LEAVES STEMS, UNMANUFACTURED TOBACCO (WITHOUT LIME TUBE) – BEARING A BRAND NAME, UNMANUFACTURED TOBACCO (WITH LIME TUBE) – BEARING A BRAND | 28% | 71%/65% | 01/07/2017 | |
| 240110 | TOBACCO, NOT STEMMED OR STRIPPED | 28% | 01/07/2017 | ||
| 24011010 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO | 28% | 01/07/2017 | ||
| 24011020 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO | 28% | 01/07/2017 | ||
| 24011030 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO | 28% | 01/07/2017 | ||
| 24011040 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : BURLEY TOBACCO | 28% | 01/07/2017 | ||
| 24011050 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED | 28% | 01/07/2017 | ||
| 24011060 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO | 28% | 01/07/2017 | ||
| 24011070 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT | 28% | 01/07/2017 | ||
| 24011080 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO | 28% | 01/07/2017 | ||
| 24011090 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : OTHER | 28% | 01/07/2017 | ||
| 240120 | TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED | 28% | 01/07/2017 | ||
| 24012010 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO | 28% | 01/07/2017 | ||
| 24012020 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO | 28% | 01/07/2017 | ||
| 24012030 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO | 28% | 01/07/2017 | ||
| 24012040 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : BURLEY TOBACCO | 28% | 01/07/2017 | ||
| 24012050 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS | 28% | 01/07/2017 | ||
| 24012060 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO | 28% | 01/07/2017 | ||
| 24012070 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT | 28% | 01/07/2017 | ||
| 24012080 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO | 28% | 01/07/2017 | ||
| 24012090 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : OTHER | 28% | 01/07/2017 | ||
| 24013000 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO REFUSE | 28% | 61% | 01/07/2017 | |
| 2402 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES | 28% | 01/07/2017 | ||
| 240210 | CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO | 28% | 01/07/2017 | ||
| 24021010 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS | 28% | 01/07/2017 | ||
| 24021020 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS | 28% | 01/07/2017 | ||
| 240220 | CIGARETTES, CONTAINING TOBACCO | 28% | 01/07/2017 | ||
| 24022010 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS | 28% | 01/07/2017 | ||
| 24022020 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS | 28% | 01/07/2017 | ||
| 24022030 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARETTES, CONTAINING TOBACCO : FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER | 28% | 01/07/2017 | ||
| 24022040 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARETTES, CONTAINING TOBACCO : FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER | 28% | 01/07/2017 | ||
| 24022050 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARETTES, CONTAINING TOBACCO : FILTER CIGARETTES OF LENGTH (INCLUDING THE LENGTH OF THE FILTER, THE LENGTH OF FILTER BEING 11 MILLIMETRES OR ITS ACTUAL LENGTH, WHICHEVER | 28% | 01/07/2017 | ||
| 24022090 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARETTES, CONTAINING TOBACCO : OTHER | 28% | 01/07/2017 | ||
| 240290 | OTHER | 28% | 01/07/2017 | ||
| 24029010 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - OTHER : CIGARETTES OF TOBACCO SUBSTITUTES | 28% | 01/07/2017 | ||
| 24029020 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - OTHER : CIGARILLOS OF TOBACCO SUBSTITUTES | 28% | 01/07/2017 | ||
| 24029090 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - OTHER : OTHER | 28% | 01/07/2017 | ||
| 2403 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED" OR "RECONSTITUTED" TOBACCO EXTRACTS AND ESSENCES TOBACCO SUBSTITUE IN ANY PROPORTION | 28% | 01/07/2017 | ||
| 240310 | SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION | 28% | 01/07/2017 | ||
| 240311 | WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER | 28% | 01/07/2017 | ||
| 24031110 | HOOKAH OR GUDAKU TOBACCO | 28% | 72%/17% | 01/07/2017 | |
| 24031190 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO | 28% | 11% | 01/07/2017 | |
| 240319 | OTHER | 28% | 01/07/2017 | ||
| 24031910 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO | 28% | 290% | 01/07/2017 | |
| 24031921 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO | 28% | 01/07/2017 | ||
| 24031929 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO | 28% | 01/07/2017 | ||
| 24031990 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO | 28% | 49%/11% | 01/07/2017 | |
| 24039100 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : HOMOGENISED OR RECONSTITUTED TOBACCO | 28% | 72% | 01/07/2017 | |
| 240399 | OTHER | 28% | 01/07/2017 | ||
| 24039910 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : CHEWING TOBACCO | 28% | 160%/142% | 01/07/2017 | |
| 24039920 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : PREPARATIONS CONTAINING CHEWING TOBACCO | 28% | 72% | 01/07/2017 | |
| 24039930 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : JARDA SCENTED TOBACCO | 28% | 160% | 01/07/2017 | |
| 24039940 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : SNUFF | 28% | 72% | 01/07/2017 | |
| 24039950 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : PREPARATIONS CONTAINING SNUFF | 28% | 72% | 01/07/2017 | |
| 24039960 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : TOBACCO EXTRACTS AND ESSENCE | 28% | 72%/65% | 01/07/2017 | |
| 24039970 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : CUT-TOBACCO | 28% | 20% | 01/07/2017 | |
| 24039990 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : OTHER | 28% | 204%/96%/89% | 01/07/2017 |
Disclaimer:Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system.
There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
Do much more than verifying HSN/SAC codes with ClearTax GST, India's most trusted billing and GST solution where reconciliation is made easy through intelligent inbuilt validations and tools.
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GST RATES & HSN CODES
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- Live Animals; Animal products
- Meat and edible meat offal
- Fish and crustaceans, molluscs and other aquatic invertebrates
- Dairy produce; birds eggs; natural honey; edibal product of aanimal origin, not elsewhere spcified or inculded
- Products of animal origin, not elsewhere spcified or inculded
- Vegetable products
- Edible vegetables and certain roots and tubers
- Edible fruit and nuts; peel of citrus fruit or melons
- Coffee, tea, mate and spices
- Cereals
- Products of the milling industry; malt; starches; inulin; wheat gluten
- Oil seeds and oleaginous fruits, miscellaneous grains,seeds and fruit; industrial or medical plants; straw and fodder
- Lac; gums, resins and other vegetable saps and extracts
- Vegetable plaiting materials; vegetable product not elsewhere specified
- Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
- Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
- Sugars and sugar confectionery
- Cocoa and cocoa preparations
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- Miscellaneous edible preparations
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- Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive
- elements or of isotopes
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- Essential oils and resinoids, perfumery, cosmetic or toilet preparations
- Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes and dental preparations with a basis o
- Albuminoidal substances; modified starches; glues; enzymes
- Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
- Photographic or cinematographic goods
- Miscellaneous chemical products
- Plastics and articles thereof
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- Raw hides and skins (other than furskins) and leather
- Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
- Furskins and artificial fur; manufactures thereof
- Wood and articles of wood; wood charcoal
- Cork and articles of cork
- Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
- Pulp of wood or of other fibrous cellulosic material; recovered
- (waste and scrap) paper or paperboard
- Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
- Textiles And Textile Articles
- Wool, fine or coarse animal hair; horsehair yarn and woven fabric
- Cotton
- Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
- Man-made filaments; strip and the like of man-made textile materials
- Man-made staple fibres
- Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
- Carpets and other textile floor coverings
- Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
- Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
- Knitted or crocheted fabrics
- Articles of apparel and clothing accessories, knitted or crocheted
- Articles of apparel and clothing accessories, not knitted or crocheted
- Other made up textile articles; sets; worn clothing and worn textile articles; rags
- Footwear, gaiters and the like; parts of such articles
- Headgear and parts thereof
- Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
- Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
- Articles of stone, plaster, cement, asbestos, mica or similar materials
- Ceramic products
- Glass and glassware
- Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewelry; coin
- Iron and steel
- Articles of iron or steel
- Copper and articles thereof
- Nickel and articles thereof
- Aluminium and articles thereof
- (Reserved for possible future use)
- Lead and articles thereof
- Zinc and articles thereof
- Tin and articles thereof
- Other base metals; cermets; articles thereof
- Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
- Miscellaneous articles of base metal
- Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
- Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
- Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
- Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
- Aircraft, spacecraft, and parts thereof
- Ships, boats and floating structures
- Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
- Clocks and watches and parts thereof
- Musical instruments; parts and accessories of such articles
- Arms and ammunition; parts and accessories thereof
- Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated building
- Toys, games and sports requisites; parts and accessories thereof
- Miscellaneous manufactured articles
- Works of art, collectors' pieces and antiques
- Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores
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