Q3HSN Code 2403
Other manufactured tobacco and manufactured tobacco
Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences
GST rate
| Hookah or gudaku tobacco | 40% |
| Water pipe tobacco specified in sub-heading note to this chapter › Other | 40% |
| Smoking mixtures for pipes and cigarettes | 40% |
| Other than paper rolled biris, manufactured without the aid of machine — 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 | 18% |
| Other › Other | 18% |
| Other › Other | 40% |
| "Homogenised" or "reconstituted" tobacco | 40% |
| Chewing tobacco | 40% |
| Preparations containing chewing tobacco | 40% |
| Jarda scented tobacco | 40% |
| Snuff | 40% |
| Preparations containing snuff | 40% |
| Tobacco extracts and essence | 40% |
| Cut-tobacco | 40% |
Codes under 2403
| Code | Description | GST rate |
|---|---|---|
| 2403 10 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 40% |
| 2403 11 | Water pipe tobacco specified in sub-heading note to this chapter: | 40% |
| 2403 11 10 | Hookah or gudaku tobacco | 40% |
| 2403 19 | Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences › Other | 40% |
| 2403 19 10 | Smoking mixtures for pipes and cigarettes | 40% |
| 2403 19 21 | Other than paper rolled biris, manufactured without the aid of machine — 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 | 18% |
| 2403 91 | "Homogenised" or "reconstituted" tobacco | 40% |
| 2403 99 | Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences › Other | 40% |
| 2403 99 10 | Chewing tobacco | 40% |
| 2403 99 20 | Preparations containing chewing tobacco | 40% |
| 2403 99 30 | Jarda scented tobacco | 40% |
| 2403 99 40 | Snuff | 40% |
| 2403 99 50 | Preparations containing snuff | 40% |
| 2403 99 60 | Tobacco extracts and essence | 40% |
| 2403 99 70 | Cut-tobacco | 40% |
← Chapter 24: Cigarettes, tobacco and tobacco substitutes
Related HSN codes
2404Products containing tobacco, reconstituted tobacco2402Cigars, cheroots, cigarillos and cigarettes, of tobacco1601Sausages and similar products, of meat, meat offal, blood2401Unmanufactured tobacco; tobacco refuse1602Other prepared or preserved meat, meat offal blood2309Preparations of a kind used in animal feeding
Frequently Asked Questions
What is the HSN code for other manufactured tobacco and manufactured tobacco?
The HSN code for other manufactured tobacco and manufactured tobacco is 2403, under Chapter 24 (Cigarettes, tobacco and tobacco substitutes).
What is the GST rate on other manufactured tobacco and manufactured tobacco?
It depends on the specific item: hookah or gudaku tobacco is 40%; water pipe tobacco specified in sub-heading note to this chapter › other is 40%; smoking mixtures for pipes and cigarettes is 40%; other than paper rolled biris, manufactured without the aid of machine — 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 is 18%; other › other is 18%; other › other is 40%; "homogenised" or "reconstituted" tobacco is 40%; chewing tobacco is 40%; preparations containing chewing tobacco is 40%; jarda scented tobacco is 40%; snuff is 40%; preparations containing snuff is 40%; tobacco extracts and essence is 40%; cut-tobacco is 40%.
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.