HSN Code & GST Rate for Tobacco & tobacco products – Chapter 24

Rates (%)Products DescriptionHSN CodesExport and Import HSN Codes
5%Tobacco leaves240124011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
28%Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] (other than bearing a brand name)240124011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
28%Unmanufactured tobacco (without lime tube) – bearing a brand name240124011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
28%Unmanufactured tobacco (with lime tube) – bearing a brand name240124011010, 24011020, 24011030, 24011040, 24011050, 24011060, 24011070, 24011080, 24011090, 24012010, 24012020, 24012030, 24012040, 24012050, 24012060, 24012070, 24012080, 24012090
28%Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] (24031921 and 24031929)24032403 1 1, 24031921, 24031929
28%Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes2402
28%Pan masala containing tobacco ‘Gutkha’24039990
28%All goods, other than pan masala containing tobacco ‘gutkha’, bearing a brand name24039990
28%All goods, other than pan masala containing tobacco ‘gutkha’, not bearing a brand name24039990
28%Cut tobacco24039970
28%Tobacco extracts and essence bearing a brand name24039960
28%Tobacco extracts and essence not bearing a brand name24039960
28Preparations containing snuff24039950
28Snuff24039940
28Jarda scented tobacco24039930
28Preparations containing chewing tobacco24039920
28Chewing tobacco (without lime tube)24039910
28Chewing tobacco (with lime tube)24039910
28Filter khaini24039910
28“Homogenised” or “reconstituted” tobacco, bearing a brand name24039100
28“Homogenised” or “reconstituted” tobacco, other than bearing a brand name24039100
28Other smoking tobacco bearing a brand name24031990
28Other smoking tobacco not bearing a brand name24031990
28Smoking mixtures for pipes and cigarettes24031910
28Other water pipe smoking tobacco not bearing a brand name.24031190
28Hookah’ or ‘gudaku’ tobacco bearing a brand name24031110
28Tobacco used for smoking ‘hookah’ or ‘chilam’ commonly known as ‘hookah’ tobacco or ‘gudaku’ not bearing a brand name24031110
28Other24029090
28Cigarillos of tobacco substitutes24029020
28Cigarettes of tobacco substitutes24029010
28Other cigarettes containing tobacco24022090
28Filter 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 millimetres24022050
28Filter 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 millimetres24022040
28Filter 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 millimetres24022030
28Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres24022020
28Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres24022010
28Cigarillos24021020
28Cigar and cheroots24021010
28Tobacco refuse bearing a brand name24013000
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