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Tobacco is classified under HSN headings 2401, 2403. GST as on 26 October 2026: 5%, 18% or 40%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Tobacco?
GST on Tobacco as on 26 October 2026: 5%, 18% or 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% (2401); 28% → 40% (2403); 28% → 18% (24031921). 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 |
|---|---|---|---|---|
| – | 5% | 2401 | Tobacco leaves. | 9/2025-CT(R), entry 162 |
| 28% | 40% | 2401 | If you sell unmanufactured tobacco or tobacco waste (not tobacco leaves), GST is 40%. | 19/2025-CT(R), entry 15 |
| 28% | 40% | 2403 | If you sell other manufactured tobacco or tobacco substitutes, homogenised or reconstituted tobacco, or tobacco extracts and essences (not biris), GST is 40%. | 19/2025-CT(R), entry 17 |
| 28% | 18% | 24031921 | If you sell biris, GST is 18%. | 19/2025-CT(R), entry 4A |
GST rate on Tobacco 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 | 5% or 28% |
| 1 February 2026 | today | 5%, 18% or 40% |
The GST rate on Tobacco 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.
2401 Unmanufactured tobacco; tobacco refuse
| Code | Description (as in the tariff) |
|---|---|
240110 | Tobacco, not stemmed or stripped |
24011010 | Flue cured virginia tobacco |
24011020 | Sun cured country (natu) tobacco |
24011030 | Sun cured virginia tobacco |
24011040 | Burley tobacco |
24011050 | Tobacco for manufacture of biris, not stemmed |
24011060 | Tobacco for manufacture of chewing tobacco |
24011070 | Tobacco for manufacture of cigar and cheroot |
24011080 | Tobacco for manufacture of hookah tobacco |
24011090 | Other |
240120 | Tobacco, partly or wholly stemmed or stripped |
24012010 | Flue cured virginia tobacco |
24012020 | Sun cured country (natu) tobacco |
24012030 | Sun cured virginia tobacco |
24012040 | Burley tobacco |
24012050 | Tobacco for manufacture of biris |
24012060 | Tobacco for manufacture of chewing tobacco |
24012070 | Tobacco for manufacture of cigar and cheroot |
24012080 | Tobacco for manufacture of hookah tobacco |
24012090 | Other |
240130 | Tobacco refuse |
24013000 | Tobacco refuse |
2403 Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences
| Code | Description (as in the tariff) |
|---|---|
240310 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion |
240311 | Water pipe tobacco specified in sub-heading note to this chapter |
24031110 | Hookah or gudaku tobacco |
24031190 | Other |
240319 | Other |
24031910 | Smoking mixtures for pipes and cigarettes |
24031921 | Other than paper rolled biris, manufactured without the aid of machine |
24031929 | Other |
24031990 | Other |
240391 | "homogenised" or "reconstituted" tobacco |
24039100 | "homogenised" or "reconstituted" tobacco |
240399 | Other |
24039910 | Chewing tobacco |
24039920 | Preparations containing chewing tobacco |
24039930 | Jarda scented tobacco |
24039940 | SNUFF |
24039950 | Preparations containing snuff |
24039960 | Tobacco extracts and essence |
24039970 | Cut-tobacco |
24039990 | 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
- Cigarettes
2402 - 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.
