Rate at a Glance
Chapter 24
GST rate guide
Cigarettes, unmanufactured tobacco and other tobacco products are taxed at 40% from 1 February 2026, when compensation cess ended, and a separate central excise duty also applies. Bidis are taxed at 18%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 15 HSN codes under 2403
| HSN code | Description |
|---|---|
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 24039100 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: homogenised or reconstituted tobacco |
| 24039910 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: chewing tobacco |
| 24039920 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: preparations containing chewing tobacco |
| 24039930 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: jarda scented tobacco |
| 24039940 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: snuff |
| 24039950 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: preparations containing snuff |
| 24039960 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: tobacco extracts and essence |
| 24039970 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: cut-tobacco |
| 24039990 | Other manufactured tobacco and manufactured tobacco substitutes;homogenised or reconstituted tobacco; tobacco extracts and essences - other: other: other |
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