GST Rates & HSN Codes on Stemmed, Stripped & Unmanufactured Tobacco - Chapter 24


HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
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 5/28 71%/65% 01/07/2017 5% 28%
240110 TOBACCO, NOT STEMMED OR STRIPPED 5/28 0 01/07/2017 5% 28%
24011010 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO 5/28 0 01/07/2017 5% 28%
24011020 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO 5/28 0 01/07/2017 5% 28%
24011030 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO 5/28 0 01/07/2017 5% 28%
24011040 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : BURLEY TOBACCO 5/28 0 01/07/2017 5% 28%
24011050 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED 5/28 0 01/07/2017 5% 28%
24011060 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO 5/28 0 01/07/2017 5% 28%
24011070 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT 5/28 0 01/07/2017 5% 28%
24011080 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO 5/28 0 01/07/2017 5% 28%
24011090 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : OTHER 5/28 0 01/07/2017 5% 28%
240120 TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED 5/28 0 01/07/2017 5% 28%
24012010 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO 5/28 0 01/07/2017 5% 28%
24012020 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO 5/28 0 01/07/2017 5% 28%
24012030 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO 5/28 0 01/07/2017 5% 28%
24012040 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : BURLEY TOBACCO 5/28 0 01/07/2017 5% 28%
24012050 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS 5/28 0 01/07/2017 5% 28%
24012060 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO 5/28 0 01/07/2017 5% 28%
24012070 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT 5/28 0 01/07/2017 5% 28%
24012080 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO 5/28 0 01/07/2017 5% 28%
24012090 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : OTHER 5/28 0 01/07/2017 5% 28%
24013000 UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO REFUSE 5/28 61% 01/07/2017 5% 28%
2402 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES 28 0 01/07/2017 28%
240210 CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO 28 0 01/07/2017 28%
24021010 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS 28 21% or Rs. 4170 per thousand, whichever is higher 01/07/2017 28%
24021020 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS 28 21% or Rs. 4170 per thousand, whichever is higher 01/07/2017 28%
240220 CIGARETTES, CONTAINING TOBACCO 28 0 01/07/2017 28%
24022010 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS 28 5% + Rs.2076 per thousand 01/07/2017 28%
24022020 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS 28 5% + Rs.3668 per thousand 01/07/2017 28%
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 5% + Rs.2076 per thousand 01/07/2017 28%
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 5% + Rs.2747 per thousand 01/07/2017 28%
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 5% + Rs.3668 per thousand 01/07/2017 28%
24022090 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - CIGARETTES, CONTAINING TOBACCO : OTHER 28 36% + Rs.4170 per thousand 01/07/2017 28%
240290 OTHER 28 0 01/07/2017 28%
24029010 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - OTHER : CIGARETTES OF TOBACCO SUBSTITUTES 28 Rs.4006 per thousand 01/07/2017 28%
24029020 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - OTHER : CIGARILLOS OF TOBACCO SUBSTITUTES 28 12.5% or Rs. 4,006 per thousand whichever is higher 01/07/2017 28%
24029090 CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES - OTHER : OTHER 28 12.5% or Rs. 4,006 per thousand whichever is higher 01/07/2017 28%
2403 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED" OR "RECONSTITUTED" TOBACCO EXTRACTS AND ESSENCES TOBACCO SUBSTITUE IN ANY PROPORTION 28 0 01/07/2017 28%
240310 SMOKING TOBACCO, WHETHER OR NOT CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION 28 0 01/07/2017 28%
240311 WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER 28 0 01/07/2017 28%
24031110 HOOKAH OR GUDAKU TOBACCO 28 72%/17% 01/07/2017 28%
24031190 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO 28 11% 01/07/2017 28%
240319 OTHER 28 0 01/07/2017 28%
24031910 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO 28 290% 01/07/2017 28%
24031921 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO 28 0 01/07/2017 28%
24031929 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO 28 0 01/07/2017 28%
24031990 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED" OR "RECONSTITUTED" TOBACCO 28 49%/11% 01/07/2017 28%
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 28%
240399 OTHER 28 0 01/07/2017 28%
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 28%
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 28%
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 28%
24039940 OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : OTHER : SNUFF 28 72% 01/07/2017 28%
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 28%
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 28%
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 28%
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 28%

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.
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