Chapter 24GST Classification
Tobacco and Manufactured Tobacco Substitutes
Covers cigarettes, cigars, and tobacco products.
Based on Customs Tariff ActUpdated: December 2025
Total Codes72
Dominant RateHighest Rate: 28% + Compensation Cess.
Includes: Cigarettes, Tobacco, Cigars...
How to find the correct HSN Code in Chapter 24?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 24
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What does Chapter 24 Cover?
Covers cigarettes, cigars, and tobacco products.
Included
- Cigarettes
- Cigars
- Chewing Tobacco
- Beedis
Excluded
- Medicinal NicotineGo to Ch 30
Common Confusions
- • Tobacco (Ch 24) vs Medicine (Ch 30): Nicotine gum is Ch 30.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 24
What is the Cess on Cigarettes?
It varies by length, up to 290% + specific amount.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.