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HSN Code 2401

Tobacco leave

DescriptionCGSTSGSTIGSTSchedule
Tobacco leave2.5%2.5%5%I
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]14%14%28%VII

This HSN code covers more than one type of goods with different applicable rates — match the description above to your product before filing.

Source: Notification No. 9/2025-Integrated Tax (Rate), dated 17 September 2025 (effective 22 September 2025). Compensation Cess, if applicable, is not shown here — verify on the official CBIC portal.

Frequently asked questions

What is the GST rate for HSN code 2401?

HSN code 2401 carries more than one GST rate depending on the specific goods: Tobacco leave attracts 5%; Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] attracts 28%.

Which chapter does HSN code 2401 belong to?

HSN code 2401 falls under Chapter 24 - Tobacco and Manufactured Tobacco Substitutes of the Customs Tariff Act, 1975.