GST Rates & HSN Codes of Tabacco, Cigar, Cigarettes

Chapter 24 – GST Rates and HSN Codes of Tabacco, Cigar, Cigarettes

The GST rates on Tabacco, Cigar, Cigarettes are from 5 to 28%. Check the following GST Rate Table.

The HSN Codes are listed from 2401 to 2403. Check the following GST Rates & HSN Code chart.

GST Rates and HSN Codes of Tabacco, Cigar, Cigarettes

HSN CodeItems/ServicesRate (%)w.e.f.CESS (%)
2401Tobacco leaves528/06/2017
2401Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] (other than bearing a brand name)2828/06/2017
2401Unmanufactured tobacco (without lime tube)-bearing a brand name2828/06/201771
2401Unmanufactured tobacco (with lime tube) - bearing a brand name2828/06/201765
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes2828/06/2017
2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] (24031921 and 24031929)2828/06/2017
24039990Pan masala containing tobacco 'Gutkha'2828/06/2017204
24039990All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name2828/06/201796
24039990All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name2828/06/201789
24039970Cut tobacco2828/06/201720
24039960Tobacco extracts and essence bearing a brand name2828/06/201772
24039960Tobacco extracts and essence not bearing a brand name2828/06/201765
24039950Preparations containing snuff2828/06/201772
24039940Snuff2828/06/201772
24039930Jarda scented tobacco2828/06/2017160
24039920Preparations containing chewing tobacco2828/06/201772
24039910Chewing tobacco (without lime tube)2828/06/2017160
24039910Chewing tobacco (with lime tube)2828/06/2017142
24039910Filter khaini2828/06/2017160
24039100"Homogenised" or "reconstituted" tobacco, bearing a brand name2828/06/201772
24039100"Homogenised" or "reconstituted" tobacco, other than bearing a brand name2828/06/2017
24031990Other smoking tobacco bearing a brand name2828/06/201749
24031990Other smoking tobacco not bearing a brand name2828/06/201711
24031910Smoking mixtures for pipes and cigarettes2828/06/2017290
24031190Other water pipe smoking tobacco not bearing a brand name.2828/06/201711
24031110Hookah' or 'gudaku' tobacco bearing a brand name2828/06/201772
24031110Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name2828/06/201717
24029090Other2828/06/201712.5% or Rs. 4,006 per thousand whichever is higher
24029020Cigarillos of tobacco substitutes2828/06/201712.5% or Rs. 4,006 per thousand whichever is higher
24029010Cigarettes of tobacco substitutes2828/06/2017Rs.4006 per thousand
24022090Other cigarettes containing tobacco2828/06/20175% + Rs.4170 per thousand
24022050Filter 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 millimetres2828/06/20175% + Rs.2876 per thousand
24022040Filter 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 millimetres2828/06/20175% + Rs.2126 per thousand
24022030Filter 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 millimetres2828/06/20175% + Rs.1591 per thousand
24022020Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres2828/06/20175% + Rs.2876 per thousand
24022010Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres2828/06/20175% + Rs.1591 per thousand
24021020Cigarillos2828/06/201721% or Rs. 4170 per thousand, whichever is higher
24021010Cigar and cheroots2828/06/201721% or Rs. 4170 per thousand, whichever is higher
24013000Tobacco refusebearing a brand name2828/06/201761

Here GST rates on Tabacco, Cigar, Cigarettes means as follows:

  • IGST 5% (SGST 2.5% + CSGT 2.5%)
  • IGST 12% (SGST 6% + CGST + 6%)
  • IGST 18% (SGST 9% + CGST 9%).
  • IGST 28% (SGST 14% + CGST 14%)
  • IGST 3% (SGST 1.5% + CGST 1.5%)

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