Q3HSN Code 2404
Products containing tobacco, reconstituted tobacco
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body
GST rate
| Containing tobacco or reconstituted tobacco — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body | 40% |
| Other, containing nicotine | 18% |
| Other › Other | 40% |
| For oral application — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body | 18% |
| For transdermal application — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body | 18% |
| Other › Other | 18% |
Codes under 2404
| Code | Description | GST rate |
|---|---|---|
| 2404 11 | Containing tobacco or reconstituted tobacco — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body | 18% |
| 2404 12 | Other, containing nicotine | 18% |
| 2404 19 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body › Other | 18% |
| 2404 91 | For oral application — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body | 18% |
| 2404 92 | For transdermal application — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body | 18% |
| 2404 99 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body › Other | 18% |
← Chapter 24: Cigarettes, tobacco and tobacco substitutes
Related HSN codes
1601Sausages and similar products, of meat, meat offal, blood2403Other manufactured tobacco and manufactured tobacco1602Other prepared or preserved meat, meat offal blood2402Cigars, cheroots, cigarillos and cigarettes, of tobacco1603Extracts and juices of meat, fish or crustaceans, molluscs2401Unmanufactured tobacco; tobacco refuse
Frequently Asked Questions
What is the HSN code for products containing tobacco, reconstituted tobacco?
The HSN code for products containing tobacco, reconstituted tobacco is 2404, under Chapter 24 (Cigarettes, tobacco and tobacco substitutes).
What is the GST rate on products containing tobacco, reconstituted tobacco?
It depends on the specific item: containing tobacco or reconstituted tobacco — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body is 40%; other, containing nicotine is 18%; other › other is 40%; for oral application — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body is 18%; for transdermal application — products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, 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%.
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 Notifications No. 19/2025-Central Tax (Rate) and 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.