HSN Code 2402 GST Rate (Varies (0%–28%)) - CIGARS | 2026 Updated

GST Rate for HSN 2402

Varies (0%–28%)

Rate Varies by Sub-heading

This HSN heading contains multiple items with different GST rates. Please select a specific code in the table below for the exact rate.

View sub-codes

Specific items under 2402

HSN Code	Description	GST Rate
240210	CIGARS, CHEROOTS AND CIGARILLOS, CONTAINING TOBACCO :	28%
240220	CIGARETTES, CONTAINING TOBACCO :	28%
240290	OTHER :	28%
24021010	CIGAR AND CHEROOTS	0%
24021020	CIGARILLOS	28%
24022010	OTHER THAN FILTER CIGARETTES, OF LENGTH NOT EXCEEDING 65 MILLIMETRES	0%
24022020	OTHER THAN FILTER CIGARETTES, OF LENGTH EXCEEDING 65 MILLIMETRES BUT NOT EXCEEDING 70 MILLIMETRES	0%
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	0%
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	0%
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 70 MILLIMETRES BUT NOT EXCEEDING 75 MILLIMETRES	0%
24022090	OTHER	0%
24029010	CIGARETTES OF TOBACCO SUBSTITUTES	0%
24029020	CIGARILLOS OF TOBACCO SUBSTITUTES	0%
24029090	OTHER	0%

Tip: For invoice use, pick the closest 8-digit code above to get the exact GST rate and split.

Calculation needs a specific sub-code

This heading includes multiple GST rates. Select a specific 8-digit HSN code above to use the calculator and see invoice examples.

View 8-digit codes

Invoice example needs an exact HSN

Because the GST rate varies within this heading, choose a specific 8-digit HSN from the table above to generate invoice-ready numbers.

View 8-digit codes

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible

RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

RCM note

RCM applies on Tobacco Leaves when supplied by an agriculturist.

Classification checks

•Compare adjacent headings within Chapter 24 before finalizing.
•Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
•For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 2402

What is the GST rate for HSN 2402?▾

GST rate for HSN 2402 is Varies (0%–28%). Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?▾

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?▾

This HSN heading contains multiple items with different GST rates. Select a specific 6/8-digit HSN from the table below before using an invoice percentage.

Does ITC apply for this HSN?▾

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?▾

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?▾

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.