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Chapter 24 of the HSN tariff covers 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. It has 4 headings (4-digit codes) and 51 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
2401 Unmanufactured tobacco; tobacco refuse
GST: 5% or 40%
| HSN code | Description | GST rate |
|---|---|---|
240110 | Tobacco, not stemmed or stripped | 5% or 40% |
24011010 | Flue cured virginia tobacco | 5% or 40% |
24011020 | Sun cured country (natu) tobacco | 5% or 40% |
24011030 | Sun cured virginia tobacco | 5% or 40% |
24011040 | Burley tobacco | 5% or 40% |
24011050 | Tobacco for manufacture of biris, not stemmed | 5% or 40% |
24011060 | Tobacco for manufacture of chewing tobacco | 5% or 40% |
24011070 | Tobacco for manufacture of cigar and cheroot | 5% or 40% |
24011080 | Tobacco for manufacture of hookah tobacco | 5% or 40% |
24011090 | Other | 5% or 40% |
240120 | Tobacco, partly or wholly stemmed or stripped | 5% or 40% |
24012010 | Flue cured virginia tobacco | 5% or 40% |
24012020 | Sun cured country (natu) tobacco | 5% or 40% |
24012030 | Sun cured virginia tobacco | 5% or 40% |
24012040 | Burley tobacco | 5% or 40% |
24012050 | Tobacco for manufacture of biris | 5% or 40% |
24012060 | Tobacco for manufacture of chewing tobacco | 5% or 40% |
24012070 | Tobacco for manufacture of cigar and cheroot | 5% or 40% |
24012080 | Tobacco for manufacture of hookah tobacco | 5% or 40% |
24012090 | Other | 5% or 40% |
240130 | Tobacco refuse | 5% or 40% |
24013000 | Tobacco refuse | 40% |
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
GST: 40%
| HSN code | Description | GST rate |
|---|---|---|
240210 | Cigars, cheroots and cigarillos, containing tobacco | 40% |
24021010 | Cigar and cheroots | 40% |
24021020 | Cigarillos | 40% |
240220 | Cigarettes, containing tobacco | 40% |
24022010 | Other than filter cigarettes, of length not exceeding 65 millimetres | 40% |
24022020 | Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres | 40% |
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 | 40% |
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 | 40% |
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 | 40% |
24022090 | Other | 40% |
240290 | Other | 40% |
24029010 | Cigarettes of tobacco substitutes | 40% |
24029020 | Cigarillos of tobacco substitutes | 40% |
24029090 | Other | 40% |
2403 Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences
GST: 18% or 40%
| HSN code | Description | GST rate |
|---|---|---|
240310 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 40% |
240311 | Water pipe tobacco specified in sub-heading note to this chapter | 40% |
24031110 | Hookah or gudaku tobacco | 40% |
24031190 | Other | 40% |
240319 | Other | 18% or 40% |
24031910 | Smoking mixtures for pipes and cigarettes | 40% |
24031921 | Other than paper rolled biris, manufactured without the aid of machine | 18% |
24031929 | Other | 18% |
24031990 | Other | 40% |
240391 | "homogenised" or "reconstituted" tobacco | 40% |
24039100 | "homogenised" or "reconstituted" tobacco | 40% |
240399 | Other | 40% |
24039910 | Chewing tobacco | 40% |
24039920 | Preparations containing chewing tobacco | 40% |
24039930 | Jarda scented tobacco | 40% |
24039940 | SNUFF | 40% |
24039950 | Preparations containing snuff | 40% |
24039960 | Tobacco extracts and essence | 40% |
24039970 | Cut-tobacco | 40% |
24039990 | Other | 40% |
2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body
GST: 18% or 40%
| HSN code | Description | GST rate |
|---|---|---|
240411 | Containing tobacco or reconstituted tobacco | 40% |
24041100 | Containing tobacco or reconstituted tobacco | 40% |
240412 | Other, containing nicotine | 18% |
24041200 | Other, containing nicotine | 18% |
240419 | Other | 40% |
24041900 | Other | 40% |
240491 | For oral application | 18% |
24049100 | For oral application | 18% |
240492 | For transdermal application | 18% |
24049200 | For transdermal application | 18% |
240499 | Other | 18% |
24049900 | Other | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
