Chapter 244 Tariff Headings
HSN Codes Chapter 24: Tobacco
Chapter 24 of the GST HSN tariff classifies 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. This chapter contains 4 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 24
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Unmanufactured Tobacco; Tobacco Refuse
GST Rate:
5%
28% + compensation cess
Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes
GST Rate:
28% + compensation cess
Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences
GST Rate:
28% + compensation cess
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:
18%Applies to some sub-codes
18%Applies to some sub-codes
28% + compensation cessApplies to some sub-codes
28% + compensation cessApplies to some sub-codes
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |