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Free Tools/HSN Code Finder/Chapter 24/HSN 2402
HSN 24024-Digit Heading

HSN 2402: Cigars – GST Rate

HSN 2402 covers cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. GST on HSN 2402 is 28% + compensation cess (rates effective 22 September 2025). This heading has 11 tariff items, for example 2402 10 10, 2402 10 20 and 2402 20 10.

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 2402

28% + compensation cessCGST 14% + SGST 14% / IGST 28% + Cess

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Reference: Schedule VII, S. No. 3 (Spec: 2402)

Sub-Headings & Tariff Items Under 2402

Showing 14 sub-classification codes with complete hierarchy descriptions.

2402106-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Cigars, Cheroots And Cigarillos, Containing Tobacco :

240210108-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Cigars, Cheroots And Cigarillos, Containing Tobacco : > Cigar And Cheroots

240210208-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Cigars, Cheroots And Cigarillos, Containing Tobacco : > Cigarillos

2402206-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Cigarettes, Containing Tobacco :

240220108-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Cigarettes, Containing Tobacco : > Other Than Filter Cigarettes, Of Length Not Exceeding 65 Millimetres

240220208-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Cigarettes, Containing Tobacco : > Other Than Filter Cigarettes, Of Length Exceeding 65 Millimetres But Not Exceeding 70 Millimetres

240220308-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 > 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 65 Millimetres

240220408-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 > 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 65 Millimetres But Not Exceeding 70 Millimetres

240220508-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 > 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

240220908-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Cigarettes, Containing Tobacco : > Other

2402906-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Other :

240290108-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Other : > Cigarettes Of Tobacco Substitutes

240290208-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Other : > Cigarillos Of Tobacco Substitutes

240290908-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 > Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes > Other : > Other

Other Headings in Chapter 24

HSN 2401
Unmanufactured Tobacco; Tobacco Refuse
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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