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

Disclaimer:Rates given below 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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