HSN Codes · Chapter 24: Tobacco and Substitutes

HSN Code 2403

Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 2403

The first two digits (24) place this code in chapter 24 — Tobacco and Substitutes. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Tobacco, cigarettes, bidis, and manufactured tobacco substitutes — taxed at 28% with compensation cess.

More specific codes under 2403

  • 240310 — Smoking tobacco, whether or not containing tobacco substitutes in any proportion
  • 240311 — Water pipe tobacco specified in sub-heading note to this chapter
  • 24031110 — Water pipe tobacco specified in sub-heading note to this chapter — hookah or gudaku tobacco
  • 24031190 — Water pipe tobacco specified in sub-heading note to this chapter — other
  • 240319 — Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences — other
  • 24031910 — Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences — other — smoking mixtures for pipes and cigarettes
  • 24031921 — Other than paper rolled biris, manufactured without the aid of machine
  • 24031929 — Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences — other — other
  • 24031990 — Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences — other — other
  • 240391 — Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences — "homogenised" or "reconstituted" tobacco

Frequently asked questions

The GST rate under 2403 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

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