Chapter 24 · Section IV

HSN Code Chapter 24: Cigarettes, tobacco and tobacco substitutes

Tobacco and manufactured tobacco substitutes, products, whether or not containing nicotine, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body

Rate distribution

Varies: 3 headings
40%: 1 heading

Headings in Chapter 24

Code	Description	GST rate
2401	Unmanufactured tobacco; tobacco refuse	Varies
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco	40%
2403	Other manufactured tobacco and manufactured tobacco	Varies
2404	Products containing tobacco, reconstituted tobacco	Varies

Nearby chapters in Section IV

16Prepared or preserved meat, fish and seafood 23Animal feed and food industry residues 17Sugar, jaggery and sugar confectionery 22Water, soft drinks, juices and alcoholic beverages 18Cocoa, cocoa powder and chocolate 21Sauces, instant mixes and other edible preparations

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Rates as per Notifications No. 9/2025-Central Tax (Rate) and 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.