GST tax rate on - 24 Tobacco and manufactured tobacco substitutes

HS Description Percentage
2401

Tobacco leaves

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
24039910

Chewing tobacco (without lime tube)

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 160%
24039910

Chewing tobacco (with lime tube)

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 142%
24039910

Filter khaini

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 160%
24039920

Preparations containing chewing tobacco

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 72%
24039930

Jarda scented tobacco

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 160%
24039940

Snuff

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 72%
2401

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
2403

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris]

CGST - 14%
SGST - 14%
IGST - 28%
CESS - Nil
2401

Unmanufactured tobacco (without lime tube) – bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 71%
2401

Unmanufactured tobacco (with lime tube) – bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 65%
24013000

Tobacco refuse, bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 61%
24021010

Cigar and cheroots

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 21% or Rs. 4170 per thousand, whichever is higher
24021020

Cigarillos

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 21% or Rs. 4170 per thousand, whichever is higher
24022010

Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 5% + Rs.2076 per thousand
24022020

Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 5% + Rs.3668 per thousand
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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 5% + Rs.2076 per thousand
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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 5% + Rs.2747 per thousand
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

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 5% + Rs.3668 per thousand
24022090

Other cigarettes containing tobacco

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 36% + Rs.4170 per thousand
24029010

Cigarettes of tobacco substitutes

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - Rs.4006 per thousand
24029020

Cigarillos of tobacco substitutes

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 12.5% or Rs. 4,006 per thousand whichever is higher
24029090

Other

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 12.5% or Rs. 4,006 per thousand whichever is higher
24031110

'Hookah'  or 'gudaku' tobacco bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 72%
24031110

Tobacco used for smoking 'hookah' or  'chilam' commonly known as 'hookah' tobacco or 'gudaku'  not bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 17%
24031190

Other water pipe smoking tobacco not bearing a brand name.

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 11%
24031910

Smoking mixtures for pipes and cigarettes

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 290%
24031990

Other smoking tobacco bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 49%
24031990

Other smoking tobacco not bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 11%
24039100

“Homogenised” or “reconstituted” tobacco, bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 72%
24039950

Preparations containing snuff

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 72%
24039960

Tobacco extracts and essence bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 72%
24039960

Tobacco extracts and essence not bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 65%
24039970

Cut tobacco

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 20%
24039990

Pan masala containing tobacco ‘Gutkha’

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 204%
24039990

All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 96%
24039990

All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name

CGST - Nil%
SGST - Nil%
IGST - Nil%
CESS - 89%

6 Digit HS Code for chapter 24 - Tobacco and manufactured tobacco substitutes

  • 240110 - Tobacco, not stemmed or stripped
  • 240120 - Tobacco partly or wholly stemmed or stripped
  • 240130 - Tobacco partly or wholly stemmed or stripped
  • 240210 - Cigars, cheroots and cigarillos, containing tobacco
  • 240220 - Cigarettes, containing tobacco
  • 240290 - Other
  • 240311 - Water pipe tobacco specified in Sub-heading Note to this Chapter
  • 2403 1 - Other
  • 240319 - Biris
  • 240391 - Other
  • 240399 - Other

4 Digit HS Code for chapter 24 - Tobacco and manufactured tobacco substitutes

  • 2401 - UNMANUFACTURED TOBACCO; TOBACCO REFUSE
  • 2402 - CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES
  • 2403 - OTHER MANUFACTURE TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES

8 Digit HS Code for chapter 24 - Tobacco and manufactured tobacco substitutes