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Cigarettes is classified under HSN heading 2402. GST as on 26 October 2026: 40%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Cigarettes?
GST on Cigarettes as on 26 October 2026: 40%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 28% → 40% (2402). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 28% | 40% | 2402 | If you sell cigars, cheroots, cigarillos or cigarettes made of tobacco or tobacco substitutes, GST is 40%. | 19/2025-CT(R), entry 16 |
GST rate on Cigarettes since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 31 January 2026 | 28% |
| 1 February 2026 | today | 40% |
The GST rate on Cigarettes is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
| Code | Description (as in the tariff) |
|---|---|
240210 | Cigars, cheroots and cigarillos, containing tobacco |
24021010 | Cigar and cheroots |
24021020 | Cigarillos |
240220 | Cigarettes, containing tobacco |
24022010 | Other than filter cigarettes, of length not exceeding 65 millimetres |
24022020 | Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres |
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 |
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 |
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 |
24022090 | Other |
240290 | Other |
24029010 | Cigarettes of tobacco substitutes |
24029020 | Cigarillos of tobacco substitutes |
24029090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Tobacco
2401 - Beedi
2403 - Gutka (chewing tobacco)
2403 - Cement
2523 - Sand (River sand)
2505 - Bricks
6901 - Iron and steel (TMT bars)
72 - Copper
74 - Wood and timber
44 - Glass
70 - Plastic
39 - Paper
4802
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.
