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’.
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HSN Code |
HSN Item Description | Import Policy | Policy Conditions | GST Rate in Percentage |
| 2401 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE | |||
| 2401 10 | Tobacco, not stemmed or stripped: | |||
| 2401 10 10 | Flue-cured Virginia tobacco | Free | 5 | |
| 2401 10 20 | Sun cured country (natu) tobacco | Free | 5 | |
| 2401 10 30 | Sun cured Virginia tobacco | Free | 5 | |
| 2401 10 40 | Burley tobacco | Free | 5 | |
| 2401 10 50 | Tobacco for the manufacture of biris, not stemmed | Free | 5 | |
| 2401 10 60 | Tobacco for the manufacture of chewing tobacco | Free | 5 | |
| 2401 10 70 | Tobacco for the manufacture of cigar and cheroot | Free | 5 | |
| 2401 10 80 | Tobacco for the manufacture of hookah tobacco | Free | 5 | |
| 2401 10 90 | Other | Free | 5 | |
| 2401 20 | Tobacco partly or wholly stemmed or stripped: | |||
| 2401 20 10 | Flue-cured virginia tobacco | Free | 5 | |
| 2401 20 20 | Sun cured country (natu) tobacco | Free | 5 | |
| 2401 20 30 | Sun cured virginia tobacco | Free | 5 | |
| 2401 20 40 | Burley tobacco | Free | 5 | |
| 2401 20 50 | Tobacco for the manufacture of biris | Free | 5 | |
| 2401 20 60 | Tobacco for the manufacture of chewing tobacco | Free | 5 | |
| 2401 20 70 | Tobacco for the manufacture of cigar and cheroot | Free | 5 | |
| 2401 20 80 | Tobacco for the manufacture of hookah tobacco | Free | 5 | |
| 2401 20 90 | Other | Free | 5 | |
| 2401 30 00 | Tobacco refuse | Free | 5 | |
| 2402 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR TOBACCO SUBSTITUTES | |||
| 2402 10 | Cigars, cheroots and cigarillos, containing tobacco: | |||
| 2402 10 10 | Cigar and cheroots | Free | 28 | |
| 2402 10 20 | Cigarillos | Free | 28 | |
| 2402 20* | Cigarettes, containing tobacco: | |||
| 2402 20 10 | Other than filter cigarettes, of length, not exceeding 65 millimetres | Free | 28 | |
| 2402 20 20 | Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres | Free | 28 | |
| 2402 20 30 | 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) not exceeding 65 millimetres | Free | 28 | |
| 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 |
Free | 28 | |
| 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 |
Free | 28 | |
| 2402 20 60 | Filter cigarettes of length (including the length of the filter, the length of the filter being 11 millimetres | Free | 28 | |
| or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres | ||||
| 2402 20 90 | Other | Free | 28 | |
| 2402 90 | Other: | |||
| 2402 90 10 | Cigarettes of tobacco substitutes | Free | 28 | |
| 2402 90 20 | Cigarillos of tobacco substitutes | Free | 28 | |
| 2402 90 90 | Other | Free | 28 | |
| 2403 | OTHER 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 11 | Water pipe tobacco specified in Sub-heading Note to this Chapter: | |||
| 2403 11 10 | Hookah or gudaku tobacco | Free | 28 | |
| 2403 11 90 | Other | Free | 28 | |
| 2403 19 | Other: | |||
| 2403 19 10 | Smoking mixtures for pipes and cigarettes | Free | 28 | |
| 2403 19 21 | Other than a paper rolled biris, manufactured without the aid of a machine | Free | 28 | |
| 2403 19 29 | Other | Free | 28 | |
| 2403 19 90 | Other | Free | 28 | |
| Other: | ||||
| 2403 91 00 | “Homogenised” or “reconstituted” tobacco | Free | 28 | |
| 2403 99 | Other: | |||
| 2403 99 10 | Chewing tobacco | Free | 28 | |
| 2403 99 20 | Preparations containing chewing tobacco | Free | 28 | |
| 2403 99 30 | Jarda scented tobacco | Free | 28 | |
| 2403 99 40 | Snuff | Free | 28 | |
| 2403 99 50 | Preparations containing snuff | Free | 28 | |
| 2403 99 60 | Tobacco extracts and essence | Free | 28 | |
| 2403 99 70 | Cut-tobacco | Free | 28 | |
| 2403 99 90 | Other | Free | 28 |
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).
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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.
