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–