Cigars, Cheroots, Cigarillos, Cigarettes & Unmanufactured Tobacco-2401 & 2402

HSN code

HSN description

GST

2401

Unmanufactured Tobacco; Tobacco Refuse

28%

240110

Tobacco, Not Stemmed Or Stripped

28%

24011010

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Flue Cured Virginia Tobacco

28%

24011020

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Sun Cured Country (Natu) Tobacco

28%

24011030

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Sun Cured Virginia Tobacco

28%

24011040

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Burley Tobacco

28%

24011050

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Tobacco For Manufacture Of Biris, Not Stemmed

28%

24011060

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Tobacco For Manufacture Of Chewing Tobacco

28%

24011070

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Tobacco For Manufacture Of Cigar And Cheroot

28%

24011080

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Tobacco For Manufacture Of Hookah Tobacco

28%

24011090

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Not Stemmed Or Stripped : Other

28%

240120

Tobacco, Partly Or Wholly Stemmed Or Stripped

28%

24012010

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Flue Cured Virginia Tobacco

28%

24012020

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Sun Cured Country (Natu) Tobacco

28%

24012030

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Sun Cured Virginia Tobacco

28%

24012040

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Burley Tobacco

28%

24012050

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Tobacco For Manufacture Of Biris

28%

24012060

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Tobacco For Manufacture Of Chewing Tobacco

28%

24012070

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Tobacco For Manufacture Of Cigar And Cheroot

28%

24012080

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Tobacco For Manufacture Of Hookah Tobacco

28%

24012090

Unmanufactured Tobacco; Tobacco Refuse – Tobacco, Partly Or Wholly Stemmed Or Stripped : Other

28%

24013000

Unmanufactured Tobacco; Tobacco Refuse – Tobacco Refuse

28%

2402

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes

28%

240210

Cigars, Cheroots And Cigarillos, Containing Tobacco

28%

24021010

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigars, Cheroots And Cigarillos, Containing Tobacco : Cigar And Cheroots

21% Or Rs. 4170 Per Thousand, Whichever Is Higher

24021020

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigars, Cheroots And Cigarillos, Containing Tobacco : Cigarillos

21% Or Rs. 4170 Per Thousand, Whichever Is Higher

240220

Cigarettes, Containing Tobacco

28%

24022010

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigars, Cheroots And Cigarillos, Containing Tobacco : Cigar And Cheroots

5% + Rs.2076 Per Thousand

24022020

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigars, Cheroots And Cigarillos, Containing Tobacco : Cigarillos

5% + Rs.3668 Per Thousand

24022030

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigarettes, Containing Tobacco : 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 60 Millimetres

5% + Rs.2076 Per Thousand

24022040

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigarettes, Containing Tobacco : 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 60 Millimetres But Not Exceeding 70 Millimetres

5% + Rs.2747 Per Thousand

24022050

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigarettes, Containing Tobacco : 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

5% + Rs.3668 Per Thousand

24022090

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Cigarettes, Containing Tobacco : Other

36% + Rs.4170 Per Thousand

240290

Other

28%

24029010

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Other : Cigarettes Of Tobacco Substitutes

Rs.4006 Per Thousand

24029020

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Other : Cigarillos Of Tobacco Substitutes

12.5% Or Rs. 4,006 Per Thousand Whichever Is Higher

24029090

Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes – Other : Other

12.5% Or Rs. 4,006 Per Thousand Whichever Is Higher