1. 01. Live Animals
  2. 02. Meat and Edible Meat Offal
  3. 03. Fish and Crustaceans
  4. 04. Dairy, Eggs, Honey and Edible Products
  5. 05. Products of Animal Origin
  6. 06. Live Trees and Other Plants
  7. 07. Edible Vegetables
  8. 08. Edible Fruit and Nuts, Peel of Citrus Fruits or Melons
  9. 09. Coffee, Tea, Mate and Spices
  10. 10. Cereals
  11. 11. Milling Industry Products
  12. 12. Oil Seeds and Oleaginous fruits, Grains, Fruit, Industrial or Medicinal Plants, Straw and fodder
  13. 13. Lac, Gums, Resins, Vegetable Saps and Extracts
  14. 14. Vegetable Material and Products
  15. 15. Animal or Vegetable Fats, Oils and Waxes
  16. 16. Preparation of Meat, Fish, Crustaceans, Molluscs or other Aquatic Invertebrates
  17. 17. Sugars and Sugar Confectionery
  18. 18. Chocolate and Cocoa Products
  19. 19. Preparations of Cereals, Flour, Starch or Milk
  20. 20. Preparations of Vegetables, Fruits and Nuts
  21. 21. Miscellaneous Edible Preparations
  22. 22. Beverages, Spirits and Vinegar
  23. 23. Flours, Meals and Pellets
  24. 24. Tobacco and Manufactured Tobacco Substitutes
  25. 25. Salt, Sulphur, Earth and Stone, Lime and Cement
  26. 26. Ores, Slag and Ash
  27. 27. Mineral Fuels, Oils, Waxes and Bituminous Substances
  28. 28. Inorganic Chemical, Organic or Inorganic Compounds of Precious Metals, Radioactive elements
  29. 29. Organic Chemicals
  30. 30. Pharmaceutical Products
  31. 31. Fertilizers
  32. 32. Tanning or Dyeing Extracts, Dyes, Pigments, Paints and Varnishes, Putty and Inks
  33. 33. Oils and Resinoids, Perfumery, Cosmetic or Toilet Preparations
  34. 34. Soaps, Waxes, Scouring Products, Candles, Modeling Pastes, Dental Waxes
  35. 35. Albuminoidal Substances, Starches, Glues, Enzymes
  36. 36. Explosives, Matches, Pyrotechnic Products
  37. 37. Photographic Or Cinematographic Goods
  38. 38. Miscellaneous Chemical Products
  39. 39. Plastics and Articles Thereof
  40. 40. Rubbers and Articles Thereof
  41. 41. Raw Hides, Skins and Leather
  42. 42. Articles of Leather, Saddlery and Harness, Travel Goods, Handbags, Articles of Gut
  43. 43. Furskins and Artificial Fur, Manufactures thereof
  44. 44. Wood and Articles Of Wood, Wood Charcoal
  45. 45. Cork and Articles of Cork
  46. 46. Manufactures of Straw, Esparto or other Plaiting materials, basket-ware and wickerwork
  47. 47. Pulp of Wood, Waste and Scrap of Paper
  48. 48. Paper and Paperboard, Articles of Paper Pulp
  49. 49. Printed Books, Newspapers, Pictures, Manuscripts, Typescripts and Plans
  50. 50. Silk, Including Yarns and Woven Fabrics Thereof
  51. 51. Wool materials and Waste, Animal Hairs
  52. 52. Cotton, Including Yarns and Woven Fabrics Thereof
  53. 53. Vegetable Textile fibres, paper yarn and woven fabrics
  54. 54. Man-made filaments
  55. 55. Man-made staple fibres
  56. 56. Wadding, Felt and Non-Wovens, Special Yarns, Twine, Cordage, Ropes and Cables and Articles
  57. 57. Carpets and Other Textile Floor Coverings
  58. 58. Special Woven Fabrics, Tufted Textiles, Lace
  59. 59. Impregnated Coated Covered or Laminated Textile Fabrics Textile Articles for Industrial use
  60. 60. Knitted or Crocheted Fabrics
  61. 61. Men and Women Clothing
  62. 62. Men and Women Jackets, Coats and Garments
  63. 63. Made up Textile Articles, Sets, Worn clothing, Rags
  64. 64. Footwear, Gaiters and the like
  65. 65. Headgear and Other Parts
  66. 66. Umbrellas, Walking-Sticks, Whips, Riding-Crops and Parts
  67. 67. Prepared Feathers, Human Hair and Articles Thereof, Artificial Flowers
  68. 68. Articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials
  69. 69. Ceramic Products
  70. 70. Glass and Glassware
  71. 71. Pearls, Stones, Precious Metals, Imitation Jewelry, Coins
  72. 72. Iron and Steel
  73. 73. Articles of Iron or Steel
  74. 74. Copper and Articles Thereof
  75. 75. Nickel and Articles Thereof
  76. 76. Aluminum and Articles Thereof
  77. 78. Lead and Articles Thereof
  78. 79. Zinc and Articles Thereof
  79. 80. Tin and Articles Thereof
  80. 81. Base Metals, Cermets, Articles
  81. 82. Tools, implements, Cutlery, Spoons and Forks of Base Metal
  82. 83. Miscellaneous Articles of base metal
  83. 84. Nuclear Reactors, Boilers, Machinery and Mechanical Appliances, Computers
  84. 85. Electrical Machinery and Equipment and Parts, Telecommunications Equipment, Sound Recorders, Television Recorders
  85. 86. Railway or Tramway Locomotives, Rolling Stock, Track Fixtures and Fittings
  86. 87. Vehicles Other Than Railway or Tramway Rolling Stock
  87. 88. Aircraft, Spacecraft and Parts Thereof
  88. 89. Ships, Boats, and Floating Structures
  89. 90. Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments
  90. 91. Clocks and Watches and Parts Thereof
  91. 92. Musical Instruments, Parts and Accessories
  92. 93. Arms and Ammunition, Parts and Accessories
  93. 94. Furniture, Bedding, Cushions, Lamps and Lighting Fittings, Illuminated Signs, Name-plates, Prefabricated Buildings
  94. 95. Toys, Games and Sports Requisites, Parts and Accessories
  95. 96. Miscellaneous Manufactured Articles
  96. 97. Works of Art, Collectors' Pieces, Antiques
  97. 98. Machinery, Lab Chemicals, Drugs and Medicines, Passenger baggage
Find GST Rate & HSN Code
Chapter 24 - Tobacco and Manufactured Tobacco Substitutes
HSN Code Chapter Description Rate (%) Cess (%)
2401 Tobacco leaves 5
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] (other than bearing a brand name) 28 71
Unmanufactured tobacco (without lime tube) – bearing a brand name 28
Unmanufactured tobacco (with lime tube) – bearing a brand name 28 71
24013000 Tobacco refusebearing a brand name 28 61
24021010 Cigar and cheroots 28 21% or Rs. 4170 per thousand, whichever is higher
24021020 Cigarillos 28 21% or Rs. 4170 per thousand, whichever is higher
24022010 Cigarettes containing tobacco other than filter cigarettes, of length not exceeding 65 millimetres 28 5% + Rs.1591 per thousand
24022020 Cigarettes containing tobacco other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 75 millimetres 28 5% + Rs.2876 per thousand
24022030 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 28 5% + Rs.1591 per thousand
24022040 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 28 5% + Rs.2126 per thousand
24022050 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 28 5% + Rs.2876 per thousand
24022090 Other cigarettes containing tobacco 28 5% + Rs.4170 per thousand
24029010 Cigarettes of tobacco substitutes 28 Rs.4006 per thousand
24029020 Cigarillos of tobacco substitutes 28 12.5% or Rs. 4,006 per thousand whichever is higher
24029090 Other 28 12.5% or Rs. 4,006 per thousand whichever is higher
2403 Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences [including biris] (24031921 and 24031929) 28
24031110 Hookah' or 'gudaku' tobacco bearing a brand name 28 72
Tobacco used for smoking 'hookah' or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' not bearing a brand name 28 17
24031190 Other water pipe smoking tobacco not bearing a brand name. 28 11
24031910 Smoking mixtures for pipes and cigarettes 28 290
24031990 Other smoking tobacco bearing a brand name 28 49
Other smoking tobacco not bearing a brand name 28 11
24039100 “Homogenised” or “reconstituted” tobacco, bearing a brand name 28 72
“Homogenised” or “reconstituted” tobacco, other than bearing a brand name 28
24039910 Chewing tobacco (without lime tube) 28 160
Chewing tobacco (with lime tube) 28 142
Filter khaini 28 160
24039920 Preparations containing chewing tobacco 28 72
24039930 Jarda scented tobacco 28 160
24039940 Snuff 28 72
24039950 Preparations containing snuff 28 72
24039960 Tobacco extracts and essence bearing a brand name 28 72
Tobacco extracts and essence not bearing a brand name 28 65
24039970 Cut tobacco 28 20
24039990 Pan masala containing tobacco ‘Gutkha' 28 204
All goods, other than pan masala containing tobacco 'gutkha', bearing a brand name 28 89
All goods, other than pan masala containing tobacco 'gutkha', not bearing a brand name 28 204
Disclaimer : The HSN Codes and rates provided here are best to our knowledge. Due to frequent updates by Government, there could be possibility of difference in rates in few cases. We would not be responsible for any incorrect information.