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Free Tools/HSN Code Finder/Chapter 24/HSN 2404
HSN 24044-Digit Heading

HSN 2404: Products containing tobacco – GST Rate

HSN 2404 covers products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion. GST on HSN 2404 is 18% or 28% + compensation cess depending on the conditions listed below (rates effective 22 September 2025). This heading has 6 tariff items, for example 2404 11 00, 2404 12 00 and 2404 19 00.

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 2404

18%CGST 9% + SGST 9% / IGST 18%Applies to some sub-codes

Products containing nicotine and intended for inhalation without combustion

Reference: Schedule II, S. No. 5 (Spec: 24041200)
18%CGST 9% + SGST 9% / IGST 18%Applies to some sub-codes

Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation

Reference: Schedule II, S. No. 6 (Spec: 24049100, 24049200, 24049900)
28% + compensation cessCGST 14% + SGST 14% / IGST 28% + CessApplies to some sub-codes

Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion

Reference: Schedule VII, S. No. 5 (Spec: 2404 11 00)
28% + compensation cessCGST 14% + SGST 14% / IGST 28% + CessApplies to some sub-codes

Products containing tobacco or nicotine substitutes and intended for inhalation without combustion

Reference: Schedule VII, S. No. 6 (Spec: 2404 19 00)

Sub-Headings & Tariff Items Under 2404

Showing 12 sub-classification codes with complete hierarchy descriptions.

2404116-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 > 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 > Containing Tobacco Or Reconstituted Tobacco

240411008-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 > 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 > Containing Tobacco Or Reconstituted Tobacco > Containing Tobacco Or Reconstituted Tobacco

2404126-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 > 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 > Other, Containing Nicotine

240412008-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 > 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 > Other, Containing Nicotine > Other, Containing Nicotine

2404196-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 > 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 > Other

240419008-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 > 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 > Other > Other

2404916-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 > 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 > For Oral Application

240491008-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 > 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 > For Oral Application > For Oral Application

2404926-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 > 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 > For Transdermal Application

240492008-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 > 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 > For Transdermal Application > For Transdermal Application

2404996-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 > 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 > Other

240499008-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 > 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 > 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 2403
Other Manufactured Tobacco And Manufactured Tobacco Substitutes, "Homogenised" Or "Reconstituted" Tobacco, Tobacco Extracts Andessences
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