HSN-Code-and-GST-Rate-for-Tobacco-and-Tobacco-Substitutes

HSN Code and GST Rate for Tobacco and Tobacco Substitutes

HSN Code and GST Rate for Tobacco and Tobacco Substitutes

This article details on HST Code and GST rate for tobacco and manufactured tobacco substitutes. Chapter 24 of the HSN code contains GST rate for tobacco and manufactured tobacco substitutes. However, chapter 24 of the HSN code does not cover medicinal cigarettes (Chapter 30).

For subheading 2403 11, the expression “waterpipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this Sub-heading.

“Tobacco” means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth. “Cut-tobacco” means the prepared or processed cut-to-size tobacco, which is generally blended or moisturised to the desired extent for use in the manufacture of machine-rolled cigarettes.

“Smoking mixtures for pipes and cigarettes” of sub-heading 240310 does not cover “Gudaku’.

HSN Code

HSN Item DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
2401UNMANUFACTURED TOBACCO; TOBACCO REFUSE
2401 10Tobacco, not stemmed or stripped:
2401 10 10Flue-cured Virginia tobaccoFree5
2401 10 20Sun cured country (natu) tobaccoFree5
2401 10 30Sun cured Virginia tobaccoFree5
2401 10 40Burley tobaccoFree5
2401 10 50Tobacco for the manufacture of biris, not stemmedFree5
2401 10 60Tobacco for the manufacture of chewing tobaccoFree5
2401 10 70Tobacco for the manufacture of cigar and cherootFree5
2401 10 80Tobacco for the manufacture of hookah tobaccoFree5
2401 10 90OtherFree5
2401 20Tobacco partly or wholly stemmed or stripped:
2401 20 10Flue-cured virginia tobaccoFree5
2401 20 20Sun cured country (natu) tobaccoFree5
2401 20 30Sun cured virginia tobaccoFree5
2401 20 40Burley tobaccoFree5
2401 20 50Tobacco for the manufacture of birisFree5
2401 20 60Tobacco for the manufacture of chewing tobaccoFree5
2401 20 70Tobacco for the manufacture of cigar and cherootFree5
2401 20 80Tobacco for the manufacture of hookah tobaccoFree5
2401 20 90OtherFree5
2401 30 00Tobacco refuseFree5
2402CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR TOBACCO SUBSTITUTES
2402 10Cigars, cheroots and cigarillos, containing tobacco:
2402 10 10Cigar and cherootsFree28
2402 10 20CigarillosFree28
2402 20*Cigarettes, containing tobacco:
2402 20 10Other than filter cigarettes, of length, not exceeding 65 millimetresFree28
2402 20 20Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetresFree28
2402 20 30Filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetresFree28
2402 20 40

Filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more)

exceeding 65 millimetres not exceeding 70 millimetres

Free28
2402 20 50

Filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres or its actual length, whichever is more)

exceeding 75 millimetres but not exceeding 85 millimetres

Free28
2402 20 60Filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetresFree28
or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres
2402 20 90OtherFree28
2402 90Other:
2402 90 10Cigarettes of tobacco substitutesFree28
2402 90 20Cigarillos of tobacco substitutesFree28
2402 90 90OtherFree28
2403OTHER MANUFACTURE TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES
Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403 11Water pipe tobacco specified in Sub-heading Note to this Chapter:
2403 11 10Hookah or gudaku tobaccoFree28
2403 11 90OtherFree28
2403 19Other:
2403 19 10Smoking mixtures for pipes and cigarettesFree28
2403 19 21Other than a paper rolled biris, manufactured without the aid of a machineFree28
2403 19 29OtherFree28
2403 19 90OtherFree28
Other:
2403 91 00“Homogenised” or “reconstituted” tobaccoFree28
2403 99Other:
2403 99 10Chewing tobaccoFree28
2403 99 20Preparations containing chewing tobaccoFree28
2403 99 30Jarda scented tobaccoFree28
2403 99 40SnuffFree28
2403 99 50Preparations containing snuffFree28
2403 99 60Tobacco extracts and essenceFree28
2403 99 70Cut-tobaccoFree28
2403 99 90OtherFree28

Import Policy for Tobacco and Tobacco Substitutes

In terms of General Note 13 of this Schedule, the import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling) Amendment Rules, 2009, as notified by the Ministry of Health & Family Welfare (the details can be accessed from the website of the Ministry of Health & Family Welfare: www.mohfw.nic.in).

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


Disclaimer: We have taken the best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

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