24 HSN Code: Tobacco and Manufactured Tobacco Substitutes
HSN Chapter 24 represents Tobacco and Manufactured Tobacco Substitutes under GST classification. This code helps businesses identify Tobacco and Manufactured Tobacco Substitutes correctly for billing, taxation, and trade purposes. With HSN Chapter 24, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco and Manufactured Tobacco Substitutes.
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Sub Chapters under HSN Chapter 24
Following Sub Chapters fall under HSN Chapter 24:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 28% | 28% | Unmanufactured tobacco; tobacco refuse | |
| 5% | 18% | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | |
| 0% | 0% | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences | |
| 5% | 5% | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.
Case Laws Related to Chapter 24
| Order Number | Description |
|---|---|
| Gulab Singh Chauhan (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh) | |
| M/S. Alliance One Industries India Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Mfar Hotels & Resorts Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. M.L. Tobacco Developers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Aravind Kumar Agrawal. Propreitor Prop: Prabhat Gudakhu Factory (AAAR (Appellate Authority For Advance Ruling), Odisha) | |
| M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| K.B. Enterprises Chail Chowk, Distt Mandi (Faa (First Appellate Authority), Himachal Pradesh) | |
| Govind Traders (AAR (Authority For Advance Ruling), Kerala) | |
| M/S S.S. Industries (Gujarat High Court, Gujarat) | |
| Das & Sons (AAR (Authority For Advance Ruling), Odisha) | |
| M/S. Sringeri Yogis Pai (AAR (Authority For Advance Ruling), Karnataka) | |
| Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Golden Tobacco Ltd. (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sri Ganapathy & Co. (Madras High Court, Tamil Nadu) | |
| Subaya Constructions Company Ltd. (Madras High Court, Tamil Nadu) | |
| A.M. Abdul Rahman Rowther & Co. (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Polisetty Somasundaram (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Ml Exports (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat) | |
| Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi) | |
| Prabhat Gudakhu Factory (AAR (Authority For Advance Ruling), Odisha) | |
| Pandey Traders (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. K.S Subbaih Pillai & Co. (India) Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Deccan Tobacco Company (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Indo International Tobacco Ltd. And Other (Delhi High Court, Delhi) | |
| M/S. Maddi Lakshmaiah And Company Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Kavi Cut Tobacco (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Michailides Ml Oriental Tobacco Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| M/S. Vst Industries Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| Golden Tobie Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Aorom Herbotech (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Polisetty Somasundaram Tobacco Threshers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Ratnambar Kaushik (Rajasthan High Court, Rajasthan) | |
| M/S. M.L. Agro Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Indo International Tobacco Ltd And Others (Delhi High Court, Delhi) | |
| SRI AYYAPPAN CONSTRUCTIONS (Madras High Court, Tamil Nadu) |
Gulab Singh Chauhan (AAR (Authority For Advance Ruling), Madhya Pradesh)
Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)
M/S. Alliance One Industries India Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Mfar Hotels & Resorts Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. M.L. Tobacco Developers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Aravind Kumar Agrawal. Propreitor Prop: Prabhat Gudakhu Factory (AAAR (Appellate Authority For Advance Ruling), Odisha)
M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)
K.B. Enterprises Chail Chowk, Distt Mandi (Faa (First Appellate Authority), Himachal Pradesh)
Govind Traders (AAR (Authority For Advance Ruling), Kerala)
M/S S.S. Industries (Gujarat High Court, Gujarat)
Das & Sons (AAR (Authority For Advance Ruling), Odisha)
M/S. Sringeri Yogis Pai (AAR (Authority For Advance Ruling), Karnataka)
Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu)
Golden Tobacco Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Sri Ganapathy & Co. (Madras High Court, Tamil Nadu)
Subaya Constructions Company Ltd. (Madras High Court, Tamil Nadu)
A.M. Abdul Rahman Rowther & Co. (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Polisetty Somasundaram (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Ml Exports (AAR (Authority For Advance Ruling), Andhra Pradesh)
Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat)
Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi)
Prabhat Gudakhu Factory (AAR (Authority For Advance Ruling), Odisha)
Pandey Traders (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. K.S Subbaih Pillai & Co. (India) Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Deccan Tobacco Company (AAR (Authority For Advance Ruling), Andhra Pradesh)
Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
Indo International Tobacco Ltd. And Other (Delhi High Court, Delhi)
M/S. Maddi Lakshmaiah And Company Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Kavi Cut Tobacco (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
M/S. Michailides Ml Oriental Tobacco Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
M/S. Vst Industries Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Golden Tobie Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Aorom Herbotech (AAR (Authority For Advance Ruling), Gujarat)
M/S. Polisetty Somasundaram Tobacco Threshers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Ratnambar Kaushik (Rajasthan High Court, Rajasthan)
M/S. M.L. Agro Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Indo International Tobacco Ltd And Others (Delhi High Court, Delhi)
SRI AYYAPPAN CONSTRUCTIONS (Madras High Court, Tamil Nadu)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.