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GST Rate & HSN Code for Tobacco, Stemmed & Stripped - Chapter 24


GST Rates & HSN Codes on Stemmed, Stripped & Unmanufactured Tobacco


HSN Code Description Rate (%) Effective From CESS (%) Related Export / Import HSN Code
2401 Tobacco leaves 5 28/06/2017 24011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] (other than bearing a brand name) 28 28/06/2017 24011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
2401 Unmanufactured tobacco (without lime tube) – bearing a brand name 28 28/06/2017 71 24011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
2401 Unmanufactured tobacco (with lime tube) – bearing a brand name 28 28/06/2017 65 24011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] (24031921 and 24031929) 28 28/06/2017 2403 1 1, 24031921, 24031929
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 28 28/06/2017
24039990 Pan masala containing tobacco ‘Gutkha' 28 28/06/2017 204
24039990 All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 28 28/06/2017 96
24039990 All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 28 28/06/2017 89
24039970 Cut tobacco 28 28/06/2017 20
24039960 Tobacco extracts and essence bearing a brand name 28 28/06/2017 72
24039960 Tobacco extracts and essence not bearing a brand name 28 28/06/2017 65
24039950 Preparations containing snuff 28 28/06/2017 72
24039940 Snuff 28 28/06/2017 72
24039930 Jarda scented tobacco 28 28/06/2017 160
24039920 Preparations containing chewing tobacco 28 28/06/2017 72
24039910 Chewing tobacco (without lime tube) 28 28/06/2017 160
24039910 Chewing tobacco (with lime tube) 28 28/06/2017 142
24039910 Filter khaini 28 28/06/2017 160
24039100 “Homogenised” or “reconstituted” tobacco, bearing a brand name 28 28/06/2017 72
24039100 “Homogenised” or “reconstituted” tobacco, other than bearing a brand name 28 28/06/2017
24031990 Other smoking tobacco bearing a brand name 28 28/06/2017 49
24031990 Other smoking tobacco not bearing a brand name 28 28/06/2017 11
24031910 Smoking mixtures for pipes and cigarettes 28 28/06/2017 290
24031190 Other water pipe smoking tobacco not bearing a brand name. 28 28/06/2017 11
24031110 Hookah' or 'gudaku' tobacco bearing a brand name 28 28/06/2017 72
24031110 Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 28 28/06/2017 17
24029090 Other 28 28/06/2017 12.5% or Rs. 4,006 per thousand whichever is higher
24029020 Cigarillos of tobacco substitutes 28 28/06/2017 12.5% or Rs. 4,006 per thousand whichever is higher
24029010 Cigarettes of tobacco substitutes 28 28/06/2017 Rs.4006 per thousand
24022090 Other cigarettes containing tobacco 28 28/06/2017 5% + Rs.4170 per thousand
24022050 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 28/06/2017 5% + Rs.2876 per thousand
24022040 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 28/06/2017 5% + Rs.2126 per thousand
24022030 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 28/06/2017 5% + Rs.1591 per thousand
24022020 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 28 28/06/2017 5% + Rs.2876 per thousand
24022010 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres 28 28/06/2017 5% + Rs.1591 per thousand
24021020 Cigarillos 28 28/06/2017 21% or Rs. 4170 per thousand, whichever is higher
24021010 Cigar and cheroots 28 28/06/2017 21% or Rs. 4170 per thousand, whichever is higher
24013000 Tobacco refusebearing a brand name 28 28/06/2017 61

Disclaimer: Rates given below are updated as per 31st GST council meeting held on 22nd December 2018 to the best of our information. There may be variations due to Government's latest updates. We are not responsible for any wrong information. Against each rate, please check the "Effective from" date. If you need to check a rate before "Effective from", please check on government website.


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