HSN code for tobacco and tobacco products

Posted on 10 June 2022 Category : HSN Codes for GST

HSN code CHAPTER-24

Tobacco and manufactured tobacco substitutes

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

Notes:

This Chapter does not cover medicinal cigarettes (Chapter 30).

Supplementary Notes:

For the purposes of this Chapter:

(1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

(2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine - rolled cigarettes.

(3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 00 does not

cover “Gudaku".

HSN Code Description of goods

HSN code 2401 Unmanufactured tobaccos; tobacco refuse

HSN code 2401 10 Tobacco, not stemmed or stripped

2401 10 10    ---    Flue cured virginia tobacco
2401 10 20    ---    Sun cured country (natu) tobacco
2401 10 30    ---    Sun cured virginia tobacco
2401 10 40    ---    Burley tobacco
2401 10 50    ---    Tobacco for manufacture of biris, not
        stemmed
2401 10 60    ---    Tobacco for manufacture of
        chewing tobacco
2401 10 70    ---    Tobacco for manufacture of
        cigar and cheroot
2401 10 80    ---    Tobacco for manufacture of
        hookah tobacco
2401 10 90    ---    Other

HSN code 2401 20 Tobacco, partly or wholly stemmed or stripped

2401 20 10    ---    Flue cured virginia tobacco
2401 20 20    ---    Sun cured country (natu) tobacco
2401 20 30    ---    Sun cured virginia tobacco
2401 20 40    ---    Burley tobacco
2401 20 50    ---    Tobacco for manufacture of biris
2401 20 60    ---    Tobacco for manufacture of
        chewing tobacco
2401 20 70    ---    Tobacco for manufacture of cigar
        and cheroot
2401 20 80    ---    Tobacco for manufacture of
        hookah tobacco
2401 20 90    ---    Other

HSN code 2401 30 00 Tobacco refuse

HSN code 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of

tobacco substitutes

HSN code 2402 10 Cigars, cheroots and cigarillos, containing tobacco

2402 10 10 --- Cigar and cheroots
2402 10 20 --- Cigarillos

HSN code 2402 20 Cigarettes, containing tobacco

2402 20 10    ---    Other than filter cigarettes, of length not
        exceeding 65 millimetres
2402 20 20    ---    Other than filter cigarettes, of length
        exceeding 65 millimetres but not
        exceeding 70 millimetres
2402 20 30    ---    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
2402 20 40    ---    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
2402 20 50    ---    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
2402 20 60        Omitted
2402 20 90    ---    Other

HSN code 2402 90 Other

2402 90 10    ---    Cigarettes of tobacco substitutes
2402 90 20    ---    Cigarillos of tobacco substitutes
2402 90 90    ---    Other

HSN code 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

2403 11    --    Water pipe tobacco specified in Sub-heading
        Note to this Chapter:
2403 11 10    ---    Hookah or gudaku tobacco
2403 11 90    ---    Other
2403 19    --    Other:
2403 19 10    ---    Smoking mixtures for pipes and cigarettes
    ---    Biris:
2403 19 21    ----    Other than paper rolled biris, manufactured without
        the aid of machine
2403 19 29    ----    Other
2403 19 90    ---    Other
    Other:

HSN code 2403 91 00 "Homogenised" or "reconstituted" tobacco

HSN code 2403 99 Other

2403 99 10    ---    Chewing tobacco
2403 99 20    ---    Preparations containing chewing tobacco
2403 99 30    ---    Jarda scented tobacco
2403 99 40    ---    Snuff
2403 99 50    ---    Preparations containing snuff
2403 99 60    ---    Tobacco extracts and essence
2403 99 70    ---    Cut-tobacco
2403 99 90    ---    Other