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HSN Codes and GST Rates of 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


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

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

2401

 		Unmanufactured tobacco; tobacco refuse

240110

 		- Tobacco, not stemmed or stripped:

24011010

 		--- Flue cured Virginia tobacco

24011020

 		--- Sun cured country (natu) tobacco

24011030

 		--- Sun cured Virginia tobacco

24011040

 		--- Burley tobacco

24011050

 		--- Tobacco for manufacture of biris, not stemmed

24011060

 		--- Tobacco for manufacture of chewing tobacco

24011070

 		--- Tobacco for manufacture of cigar and cheroot

24011080

 		--- Tobacco for manufacture of hookah tobacco

24011090

 		--- Other

240120

 		- Tobacco, partly or wholly stemmed or stripped:

24012010

 		--- Flue cured Virginia tobacco

24012020

 		--- Sun cured country (natu) tobacco

24012030

 		--- Sun cured Virginia tobacco

24012040

 		--- Burley tobacco

24012050

 		--- Tobacco for manufacture of biris

24012060

 		--- Tobacco for manufacture of chewing tobacco

24012070

 		--- Tobacco for manufacture of cigar and cheroot

24012080

 		--- Tobacco for manufacture of hookah tobacco

24012090

 		--- Other

24013000

 		- Tobacco refuse

2402

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

240210

 		- Cigars, cheroots and cigarillos, containing tobacco :

24021010

 		--- Cigar and cheroots

24021020

 		--- Cigarillos

240220

 		- Cigarettes, containing tobacco:

24022010

 		--- Other than filter cigarettes, of length not exceeding 65 millimetres

24022020

 		--- Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

24022030

 		--- 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

24022040

 		--- 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

24022050

 		--- 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 75 millimetres

24022090

 		--- Other

240290

 		- Other :

24029010

 		--- Cigarettes of tobacco substitutes

24029020

 		--- Cigarillos of tobacco substitutes

24029090

 		--- Other

2403

 		Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion

240311

 		-- Water pipe tobacco specified in Sub-heading Note to this Chapter:

24031110

 		--- Hookah or gudaku tobacco

24031190

 		--- Other

240319

 		-- Other:

24031910

 		--- Smoking mixtures for pipes and cigarettes

--- Biris :

24031921

 		---- Other than paper rolled biris, manufactured without the aid of machine

24031929

 		---- Other

24031990

 		--- Other

- Other:

24039100

 		-- "Homogenised" or "reconstituted" tobacco

240399

 		-- Other:

24039910

 		--- Chewing tobacco

24039920

 		--- Preparations containing chewing tobacco

24039930

 		--- Jarda scented tobacco

24039940

 		--- Snuff

24039950

 		--- Preparations containing snuff

24039960

 		--- Tobacco extracts and essence

24039970

 		--- Cut-tobacco

24039990

 		--- Other

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

- Products intended for inhalation without combustion:

24041100

 		-- Containing tobacco or reconstituted tobacco

24041200

 		-- Other, containing nicotine

24041900

 		-- Other

- Other :

24049100

 		-- For oral application

24049200

 		-- For transdermal application

24049900

 		-- Other
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20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).