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Free Tools/HSN Code Finder/Chapter 24/HSN 2401
HSN 24014-Digit Heading

HSN 2401: Unmanufactured tobacco – GST Rate

HSN 2401 covers unmanufactured tobacco. GST on HSN 2401 is 5% or 28% + compensation cess depending on the conditions listed below (rates effective 22 September 2025). This heading has 19 tariff items, for example 2401 10 10, 2401 10 20 and 2401 10 30.

Chapter 24: 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

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.

GST Rates for Heading 2401

5%CGST 2.5% + SGST 2.5% / IGST 5%

Tobacco leave

Reference: Schedule I, S. No. 162 (Spec: 2401)
28% + compensation cessCGST 14% + SGST 14% / IGST 28% + Cess

Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]

Reference: Schedule VII, S. No. 2 (Spec: 2401)

Sub-Headings & Tariff Items Under 2401

Showing 22 sub-classification codes with complete hierarchy descriptions.

2401106-Digit Sub-heading

Chain: 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 > Unmanufactured Tobacco; Tobacco Refuse > Tobacco, Not Stemmed Or Stripped :

240110108-Digit Tariff Item

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

240110208-Digit Tariff Item

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

240110308-Digit Tariff Item

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

240110408-Digit Tariff Item

Chain: 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 > Unmanufactured Tobacco; Tobacco Refuse > Tobacco, Not Stemmed Or Stripped : > Burley Tobacco

240110508-Digit Tariff Item

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

240110608-Digit Tariff Item

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

240110708-Digit Tariff Item

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

240110808-Digit Tariff Item

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

240110908-Digit Tariff Item

Chain: 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 > Unmanufactured Tobacco; Tobacco Refuse > Tobacco, Not Stemmed Or Stripped : > Other

2401206-Digit Sub-heading

Chain: 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 > Unmanufactured Tobacco; Tobacco Refuse > Tobacco, Partly Or Wholly Stemmed Or Stripped :

240120108-Digit Tariff Item

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

240120208-Digit Tariff Item

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

240120308-Digit Tariff Item

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

240120408-Digit Tariff Item

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

240120508-Digit Tariff Item

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

240120608-Digit Tariff Item

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

240120708-Digit Tariff Item

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

240120808-Digit Tariff Item

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

240120908-Digit Tariff Item

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

2401306-Digit Sub-heading

Chain: 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 > Unmanufactured Tobacco; Tobacco Refuse > Tobacco Refuse

240130008-Digit Tariff Item

Chain: 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 > Unmanufactured Tobacco; Tobacco Refuse > Tobacco Refuse > Tobacco Refuse

Other Headings in Chapter 24

HSN 2402
Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes
HSN 2403
Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences
HSN 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 Body
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