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% |