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 | ||
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 |
☑ 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.]
☑ 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 -
☑ Monthly | GSTR-11
GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Annual | GSTR-4
GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).