HSN code directory
HSN Code 2402: Cigars, cheroots, cigarillos and cigarettes, of tobacco
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 24021010 | Cigars, cheroots and cigarillos, containing tobacco: cigar and cheroots |
| 24021020 | Cigars, cheroots and cigarillos, containing tobacco: cigarillos |
| 24022010 | Cigars, cheroots and cigarillos, containing tobacco: cigar and cheroots |
| 24022020 | Cigars, cheroots and cigarillos, containing tobacco: cigarillos |
| 24022030 | Cigarettes, containing tobacco: 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 60 millimetres |
| 24022040 | Cigarettes, containing tobacco: 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 60 millimetres but not exceeding 70 millimetres |
| 24022050 | Cigarettes, containing tobacco: 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 |
| 24022090 | Cigarettes, containing tobacco: other |
| 24029010 | Other: cigarettes of tobacco substitutes |
| 24029020 | Other: cigarillos of tobacco substitutes |
| 24029090 | Other: other |
GST rate guide for this chapter
Cigarettes, unmanufactured tobacco and other tobacco products are taxed at 40% from 1 February 2026, when compensation cess ended, and a separate central excise duty also applies. Bidis are taxed at 18%.
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GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.
Frequently asked questions
How many digits of the HSN code must I show on a GST invoice?
Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.
What is the difference between an HSN heading and an 8-digit HSN code?
The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.
What happens if I use the wrong HSN code?
A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.
Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.