Headings in chapter 24 and their GST
| HSN | Description | GST |
|---|
| 2401 | Unmanufactured tobacco; tobacco refuse19 tariff items | 5% or 40% |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes11 tariff items | 40% |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences15 tariff items | 18% or 40% |
| 2404 | 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 body6 tariff items | 18% or 40% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.
What chapter 24 covers
Chapter 24 of the tariff is "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". It has 4 four-digit headings and 51 eight-digit tariff items, such as 2401 (Unmanufactured tobacco; tobacco refuse), 2402 (Cigars, cheroots, cigarillos and cigarettes, of tobacco or), 2403 (Other manufactured tobacco and manufactured tobacco).
GST rates in chapter 24
Most of its tariff items are taxed at 40%. By tariff item: 26 at 40%, 6 at 18%. For 19 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.
Questions
What is the GST rate for chapter 24 goods?
Most of its tariff items are taxed at 40%. Of the 51 eight-digit codes in chapter 24, 26 at 40%, 6 at 18%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.
What is HSN code 2401?
Heading 2401 is "Unmanufactured tobacco; tobacco refuse". GST: 5% or 40%.