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HSN Sections
Section I: Live Animals; Animal ProductsSection II: Vegetable ProductsSection III: Animal or Vegetable Fats and OilsSection IV: Prepared Foodstuffs; Beverages; TobaccoSection V: Mineral ProductsSection VI: Products of Chemical or Allied IndustriesSection VII: Plastics and RubberSection VIII: Raw Hides, Skins, LeatherView All 21 Sections β†’
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  3. Chapter 24: Tobacco and Manufactured Tobacco Substitutes
πŸ“‚ Section IVβ€’ Live Animals; Animal Products

Chapter 24: Tobacco and Manufactured Tobacco Substitutes

Official list of 50 HSN codes and GST tax rates. Unmanufactured tobacco, cigars, cheroots, cigarillos, cigarettes, bidi, and chewing tobacco.

Showing 50 results for "Chapter 24"
CodeTypeDescriptionGST RateCGSTSGSTIGSTAction
24
HSN
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES, PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION, OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
2401
HSN
UNMANUFACTURED TOBACCO; TOBACCO REFUSE
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240110
HSN
TOBACCO, NOT STEMMED OR STRIPPED :
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011010
HSN
FLUE CURED VIRGINIA TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011020
HSN
SUN CURED COUNTRY (NATU) TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011030
HSN
SUN CURED VIRGINIA TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011040
HSN
BURLEY TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011050
HSN
TOBACCO FOR MANUFACTURE OF BIRIS, NOT STEMMED
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011060
HSN
TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011070
HSN
TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011080
HSN
TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24011090
HSN
OTHER
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240120
HSN
TOBACCO, PARTLY OR WHOLLY STEMMED OR STRIPPED :
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012010
HSN
FLUE CURED VIRGINIA TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012020
HSN
SUN CURED COUNTRY (NATU) TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012030
HSN
SUN CURED VIRGINIA TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012040
HSN
BURLEY TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012050
HSN
TOBACCO FOR MANUFACTURE OF BIRIS
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012060
HSN
TOBACCO FOR MANUFACTURE OF CHEWING TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012070
HSN
TOBACCO FOR MANUFACTURE OF CIGAR AND CHEROOT
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012080
HSN
TOBACCO FOR MANUFACTURE OF HOOKAH TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24012090
HSN
OTHER
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240130
HSN
TOBACCO REFUSE
Chapter 24
CGST: 14.0%β€’SGST: 14.0%β€’IGST: 28%
28%
14.0%14.0%28%
πŸ’¬
24013000
HSN
TOBACCO REFUSE
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
2402
HSN
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240210
HSN
CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO :
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24021010
HSN
CIGAR AND CHEROOTS
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24021020
HSN
CIGARILLOS
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240220
HSN
CIGARETTES, CONTAINING TOBACCO :
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24022010
HSN
OTHER THAN FILTER CIGARETTES, OF LENGTH NOT EXCEEDING 65 MILLIMETRES
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24022020
HSN
OTHER THAN FILTER CIGARETTES, OF LENGTH EXCEEDING 65 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24022030
HSN
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
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24022040
HSN
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
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24022050
HSN
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
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24022090
HSN
OTHER
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240290
HSN
OTHER :
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24029010
HSN
CIGARETTES OF TOBACCO SUBSTITUTES
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24029020
HSN
CIGARILLOS OF TOBACCO SUBSTITUTES
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24029090
HSN
OTHER
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
2403
HSN
OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES, "HOMOGENISED" OR "RECONSTITUTED" TOBACCO, TOBACCO EXTRACTS ANDESSENCES
Chapter 24
CGST: 9.0%β€’SGST: 9.0%β€’IGST: 18%
18%
9.0%9.0%18%
πŸ’¬
240310
HSN
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240311
HSN
WATER PIPE TOBACCO SPECIFIED IN SUB-HEADING NOTE TO THIS CHAPTER:
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24031110
HSN
HOOKAH OR GUDAKU TOBACCO
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24031190
HSN
OTHER
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240319
HSN
OTHER:
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24031910
HSN
SMOKING MIXTURES FOR PIPES AND CIGARETTES
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24031921
HSN
OTHER THAN PAPER ROLLED BIRIS, MANUFACTURED WITHOUT THE AID OF MACHINE
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24031929
HSN
OTHER
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
24031990
HSN
OTHER
Chapter 24
CGST: 20.0%β€’SGST: 20.0%β€’IGST: 40%
40%
20.0%20.0%40%
πŸ’¬
240391
HSN
"HOMOGENISED" OR "RECONSTITUTED" TOBACCO
Chapter 24
CGST: 14.0%β€’SGST: 14.0%β€’IGST: 28%
28%
14.0%14.0%28%
πŸ’¬

Frequently Asked Questions: Chapter 24

Chapter 24 covers goods classified under "Chapter 24". In total, there are 50 recognized commodities and 4-digit/8-digit tariff items under this chapter according to the Indian Customs & Central Excise Tariff schedule.
Check the table above or use the live search filter. GST rates (0%, 5%, 12%, 18%, or 28%) depend on specific sub-classifications and conditions (e.g. pre-packaged vs fresh, brand registration status).
For businesses with annual turnover over β‚Ή5 Crores, mentioning 6-digit HSN codes on B2B invoices is mandatory. For turnover up to β‚Ή5 Crores, a minimum 4-digit code is required for B2B supplies.
πŸ’¬

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