Chapter 24 HSN Codes - Tobacco & Substitutes

Complete chapter-wise list with descriptions and GST rates.

HSN Codes in Chapter 24

• HSN 2401 - (5% GST)
• HSN 2402 - Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes (28% GST)
• HSN 2403 - Other manufactured tobacco and manufactured tobacco substitutes; ―homogenised‖ or ―reconstituted‖ tobacco; tobacco extracts and essences (including biris) (28% GST)
• HSN 24011010 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO (5% GST)
• HSN 24011020 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO (5% GST)
• HSN 24011030 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO (5% GST)
• HSN 24011040 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : BURLEY TOBACCO (5% GST)
• HSN 24011050 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED (5% GST)
• HSN 24011060 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO (5% GST)
• HSN 24011070 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT (5% GST)
• HSN 24011080 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO (5% GST)
• HSN 24011090 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, NOT STEMMED OR STRIPPED : OTHER (5% GST)
• HSN 24012010 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO (5% GST)
• HSN 24012020 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO (5% GST)
• HSN 24012030 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO (5% GST)
• HSN 24012040 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : BURLEY TOBACCO (5% GST)
• HSN 24012050 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS (5% GST)
• HSN 24012060 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO (5% GST)
• HSN 24012070 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT (5% GST)
• HSN 24012080 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO (5% GST)
• HSN 24012090 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : OTHER (5% GST)
• HSN 24013000 - Tobacco refuse, bearing a brand name with declared retail sale price (0% GST)
• HSN 24021010 - Cigar and cheroots (42% GST)
• HSN 24021020 - Cigarillos (42% GST)
• HSN 24022010 - Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres (10% GST)
• HSN 24022020 - Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres (10% GST)
• HSN 24022030 - Filter 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 millimetres (10% GST)
• HSN 24022040 - Filter 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 millimetres (10% GST)
• HSN 24022050 - Filter 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 millimetres (10% GST)
• HSN 24022090 - Other cigarettes containing tobacco (10% GST)
• HSN 24029010 - Cigarettes of tobacco substitutes (10% GST)
• HSN 24029020 - Cigarillos of tobacco substitutes (25% GST)
• HSN 24029090 - Other (25% GST)
• HSN 24031110 - 'Hookah' or 'gudaku' tobacco bearing a brand name with declared retail sale price (25% GST)
• HSN 24031190 - Other water pipe smoking tobacco not bearing a brand name with declared retail sale price (25% GST)
• HSN 24031910 - Smoking mixtures for pipes and cigarettes, with declared retail sale price (25% GST)
• HSN 24031921 - OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;"HOMOGENISED" OR "RECONSTITUTED" TOBACCO;TOBACCO EXTRACTS AND ESSENCES-SMOKING TOBACCO, WHETHER OR NTO CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION--OTHER---BIRIS---OTHER THAN PAPER ROLLED BIRIS, MANUFACTURED WITHOUT THE AID OF TOBACCO (28% GST)
• HSN 24031929 - OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;"HOMOGENISED" OR "RECONSTITUTED" TOBACCO;TOBACCO EXTRACTS AND ESSENCES-SMOKING TOBACCO, WHETHER OR NTO CONTAINING TOBACCO SUBSTITUTES IN ANY PROPORTION--OTHER---BIRIS----OTHER (28% GST)
• HSN 24031990 - Other smoking tobacco bearing a brand name with declared retail sale price (25% GST)
• HSN 24039100 - OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES - OTHER : HOMOGENISED OR RECONSTITUTED TOBACCO (28% GST)
• HSN 24039910 - Chewing tobacco (without lime tube),with declared retail sale price (25% GST)
• HSN 24039920 - Preparations containing chewing tobacco, with (25% GST)
• HSN 24039930 - Jarda scented tobacco with declared retail sale price (25% GST)
• HSN 24039940 - Snuff, with declared retail sale price (25% GST)
• HSN 24039950 - Preparations containing snuff, with declared retail sale price (25% GST)
• HSN 24039960 - Tobacco extracts and essence bearing a brand name with declared retail sale price (25% GST)
• HSN 24039970 - Cut tobacco, with declared retail sale price (25% GST)
• HSN 24039990 - Pan masala containing tobacco ‗Gutkha‘ with declared retail sale price (25% GST)
• HSN 24041100 - Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion (28% GST)
• HSN 24041200 - Products containing nicotine and intended for inhalation without combustion (18% GST)
• HSN 24041900 - Products containing tobacco or nicotine substitutes and intended for inhalation without combustion (28% GST)
• HSN 24049100 - Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation (18% GST)
• HSN 240110 - TOBACCO, NOT STEMMED OR STRIPPED : (5% GST)
• HSN 240120 - TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : (5% GST)
• HSN 240130 - TOBACCO REFUSE (5% GST)
• HSN 240210 - CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : (28% GST)
• HSN 240220 - CIGARETTES, CONTAINING TOBACCO : (28% GST)
• HSN 240290 - OTHER : (28% GST)
• HSN 240310 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion (28% GST)
• HSN 240311 - WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER: (28% GST)
• HSN 240319 - OTHER: (28% GST)
• HSN 240391 - "HOMOGENISED" OR "RECONSTITUTED" TOBACCO (28% GST)
• HSN 240399 - OTHER : (28% GST)
• HSN 240411 - CONTAINING TOBACCO OR RECONSTITUTED TOBACCO (28% GST)
• HSN 240412 - OTHER, CONTAINING NICOTINE (18% GST)
• HSN 240419 - OTHER (28% GST)
• HSN 240491 - FOR ORAL APPLICATION (18% GST)