HSN Code 2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (including biris)
| Description | CGST | SGST | IGST | Schedule |
|---|---|---|---|---|
| Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (including biris) | 14% | 14% | 28% | VII |
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 2403?
The GST rate for HSN code 2403 (Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (including biris)) is 28% IGST (14% CGST + 14% SGST), as per Schedule VII of Notification No. 9/2025-Integrated Tax (Rate).
Which chapter does HSN code 2403 belong to?
HSN code 2403 falls under Chapter 24 - Tobacco and Manufactured Tobacco Substitutes of the Customs Tariff Act, 1975.
Related HSN codes in Chapter 24
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