Q3HSN Code 2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
GST rate
40%
Codes under 2402
| Code | Description | GST rate |
|---|---|---|
| 2402 10 | Cigars, cheroots and cigarillos, containing tobacco: | 40% |
| 2402 10 10 | Cigar and cheroots | 40% |
| 2402 10 20 | Cigarillos | 40% |
| 2402 20 | Cigarettes, containing tobacco: | 40% |
| 2402 20 10 | Other than filter cigarettes, of length not exceeding 65 millimetres — cigarettes, containing tobacco | 40% |
| 2402 20 20 | Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres — cigarettes, containing tobacco | 40% |
| 2402 20 30 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres | 40% |
| 2402 20 40 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres | 40% |
| 2402 20 50 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres | 40% |
| 2402 90 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes › Other | 40% |
| 2402 90 10 | Cigarettes of tobacco substitutes | 40% |
| 2402 90 20 | Cigarillos of tobacco substitutes | 40% |
← Chapter 24: Cigarettes, tobacco and tobacco substitutes
Related HSN codes
2403Other manufactured tobacco and manufactured tobacco2401Unmanufactured tobacco; tobacco refuse2404Products containing tobacco, reconstituted tobacco2309Preparations of a kind used in animal feeding1601Sausages and similar products, of meat, meat offal, blood2308Vegetable materials and vegetable waste, vegetable residues
Frequently Asked Questions
What is the HSN code for cigars, cheroots, cigarillos and cigarettes, of tobacco?
The HSN code for cigars, cheroots, cigarillos and cigarettes, of tobacco is 2402, under Chapter 24 (Cigarettes, tobacco and tobacco substitutes).
What is the GST rate on cigars, cheroots, cigarillos and cigarettes, of tobacco?
Cigars, cheroots, cigarillos and cigarettes, of tobacco is taxed at 40% GST under HSN code 2402.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 19/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.