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HSN 24034-Digit Heading

HSN 2403: Other manufactured tobacco and manufactured tobacco – GST Rate

HSN 2403 covers other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences. GST on HSN 2403 is 28% + compensation cess (rates effective 22 September 2025). This heading has 15 tariff items, for example 2403 11 10, 2403 11 90 and 2403 19 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 2403

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

Other manufactured tobacco and manufactured tobacco substitutes; ―homogenised‖ or ―reconstituted‖ tobacco; tobacco extracts and essences (including biris)

Reference: Schedule VII, S. No. 4 (Spec: 2403)

Sub-Headings & Tariff Items Under 2403

Showing 20 sub-classification codes with complete hierarchy descriptions.

2403106-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Smoking tobacco, whether or not containing tobacco substitutes in any proportion

2403116-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Water Pipe Tobacco Specified In Sub-Heading Note To This Chapter:

240311108-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Water Pipe Tobacco Specified In Sub-Heading Note To This Chapter: > Hookah Or Gudaku Tobacco

240311908-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Water Pipe Tobacco Specified In Sub-Heading Note To This Chapter: > Other

2403196-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other:

240319108-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other: > Smoking Mixtures For Pipes And Cigarettes

240319218-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other: > Other Than Paper Rolled Biris, Manufactured Without The Aid Of Machine

240319298-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other: > Other

240319908-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other: > Other

2403916-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > "Homogenised" Or "Reconstituted" Tobacco

240391008-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > "Homogenised" Or "Reconstituted" Tobacco > "Homogenised" Or "Reconstituted" Tobacco

2403996-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other :

240399108-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other : > Chewing Tobacco

240399208-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other : > Preparations Containing Chewing Tobacco

240399308-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other : > Jarda Scented Tobacco

240399408-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other : > Snuff

240399508-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other : > Preparations Containing Snuff

240399608-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other : > Tobacco Extracts And Essence

240399708-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other : > Cut-Tobacco

240399908-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 > Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences > Other : > Other

Other Headings in Chapter 24

HSN 2401
Unmanufactured Tobacco; Tobacco Refuse
HSN 2402
Cigars, Cheroots, Cigarillos And Cigarettes, Of Tobacco Or Of Tobacco Substitutes
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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