HSN Code and GST Tax rate for Tobacco and manufactured tobacco substitutes under section-4 chapter-24
If the trader’s trades for Tobacco and manufactured tobacco substitutes then they will have to use the HSN CODE for the Tobacco and manufactured tobacco substitutes in the invoice or in the GST Returns for identifications of the Tobacco and manufactured tobacco substitutes.
According to the chapter-24 of section-4 – Notes
- This Chapter does not cover medicinal cigarettes (Chapter 30).
- For the purposes of sub-heading 2403 11, the expression “waterpipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavored with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading.
Contents of this post
HSN Code for Tobacco and manufactured tobacco substitutes
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading |
|---|---|
| Unmanufactured tobacco; tobacco refuse | 2401 |
| Cigars, cheroots, cigarillos, and cigarettes, of tobacco or of tobacco substitutes | 2402 |
| Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences | 2403 |
GST Tax rate for Tobacco and manufactured tobacco substitutes
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading | GST TAX RATE |
|---|---|---|
| Unmanufactured tobacco; tobacco refuse | 2401 | |
| Tobacco leaves | 2401 | 5% |
| Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 2401 | 28% |
| Cigars, cheroots, cigarillos, and cigarettes, of tobacco or of tobacco substitutes | 2402 | 28% |
| Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences | 2403 | 28% |
if you want to know more details about HSN Code for Tobacco and manufactured tobacco substitutes than click for the source link- HSN pdf
LIST OF UPDATED GST RATE FOR GOODS- PDF
Disclaimer
Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
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