In this Article Author has compiled HSN Code and HSN Description alongwith Applicable GST Rate for Unmanufactured Tobacco; Tobacco Refuse, Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes, Other Manufactured Tobacco And Manufactured Tobacco Substitutes; Homogenised Or Reconstituted Tobacco; Tobacco Extracts And Essences – Smoking Tobacco, Whether Or Not Containing Tobacco Substitute In Any Proportion;

Sub-chapter code
Sub-chapter  Name
HSN Code
HSN Name
Rate (%)
2401
UNMANUFACTURED TOBACCO; TOBACCO REFUSE
24011010
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO
5
24011020
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO
5
24011030
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO
5
24011040
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : BURLEY TOBACCO
5
24011050
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED
5
24011060
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO
5
24011070
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT
5
24011080
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO
5
24011090
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, NOT STEMMED OR STRIPPED : OTHER
5
24012010
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : FLUE CURED VIRGINIA TOBACCO
5
24012020
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED COUNTRY (NATU) TOBACCO
5
24012030
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : SUN CURED VIRGINIA TOBACCO
5
24012040
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : BURLEY TOBACCO
5
24012050
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF BIRIS
5
24012060
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO
5
24012070
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT
5
24012080
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO
5
24012090
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED : OTHER
5
24013000
UNMANUFACTURED TOBACCO; TOBACCO REFUSE – TOBACCO REFUSE
5
2402
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES
24021010
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS
28
24021020
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS
28
24022010
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGAR AND CHEROOTS
28
24022020
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO : CIGARILLOS
28
24022030
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : 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 60 MILLIMETRES
28
24022040
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : 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 60 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES
28
24022050
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : 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
28
24022090
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – CIGARETTES, CONTAINING TOBACCO : OTHER
28
24029010
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : CIGARETTES OF TOBACCO SUBSTITUTES
28
24029020
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : CIGARILLOS OF TOBACCO SUBSTITUTES
28
24029090
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES – OTHER : OTHER
28
2403
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – Somking tobacco, wether or not contaiang tobacco substitue in any proportion;
24031110
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–WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER—HUKKAH OR GUDAKU TOBACCO
28
24031190
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–WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER—OTHER
28
24031910
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—SMOKING MIXTURES FOR PIPES AND CIGARETTES
28
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
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
24031990
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—OTHER
28
24039100
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : HOMOGENISED OR RECONSTITUTED TOBACCO
28
24039910
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : CHEWING TOBACCO
28
24039920
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : PREPARATIONS CONTAINING CHEWING TOBACCO
28
24039930
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : JARDA SCENTED TOBACCO
28
24039940
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : SNUFF
28
24039950
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : PREPARATIONS CONTAINING SNUFF
28
24039960
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : TOBACCO EXTRACTS AND ESSENCE
28
24039970
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : CUT-TOBACCO
28
24039990
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES;HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES – OTHER : OTHER : OTHER
28

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Author Bio

Qualification: CA in Practice
Company: Vishal Jain
Location: Siliguri, West Bengal, IN
Member Since: 05 Jul 2017 | Total Posts: 1

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Category : Goods and Services Tax (5204)
Type : Articles (14816)
Tags : goods and services tax (3754) GST (3346)

3 responses to “GST Rate & HSN Code for Tobacco”

  1. saurabh kumar says:

    Please clear the rate of tobacco leave and prepration of tobacco cut dana which is made from tobacco leaves
    And this is un manufactured tobacco becouse its not include any type of assence and salt or not pack in pauch its the pack in “bora ” in 40kg in waight.

  2. CA Taral N Shah says:

    Rate for Tobacco Leaves is 5% and all other Tobacco (Un-manufactured and Manufactured tobacco is taxable @ 28% and not 5% refer schedule IV Sr No 13 chapter heading no 2401.

  3. CA AMOLAK JAIN says:

    FINAL RATE ON SNUFF HSN 24039940 INCLUDING EXCISE DUTY, GST AND CESS ETC

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