Chapter 24 — Tobacco and Manufactured Tobacco Substitutes
9 HSN codes with GST rates in this chapter.
| HSN Code | Description | IGST |
|---|---|---|
| 2401 | Tobacco leave | 5% / 28% |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 28% |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (including biris) | 28% |
| 24041100 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion | 28% |
| 24041200 | Products containing nicotine and intended for inhalation without combustion | 18% |
| 24041900 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion | 28% |
| 24049100 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18% |
| 24049200 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18% |
| 24049900 | Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation | 18% |