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Chapter 24: Tobacco and Manufactured Tobacco Substitutes HSN Code

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Sub Chapters under Tobacco and Manufactured Tobacco Substitutes

The following Sub Chapters fall under HSN Chapter 24:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
2401
New GST Rate
28%
Old GST Rate
28%
Description
Unmanufactured tobacco; tobacco refuse
Sub Chapter
2402
New GST Rate
5%
Old GST Rate
18%
Description
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Sub Chapter
2403
New GST Rate
0%
Old GST Rate
0%
Description
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences
Sub Chapter
2404
New GST Rate
5%
Old GST Rate
5%
Description
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

Case Laws Related to Chapter 24

Order Number
Description
Order Number
15/2021
Description
Gulab Singh Chauhan (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
07/2018
Description
Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)
Order Number
AAR No.19/AP/GST/2019
Description
M/S. Alliance One Industries India Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
TN/28/AAR/2020
Description
Mfar Hotels & Resorts Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
AAR No.12/AP/GST/2019
Description
M/S. M.L. Tobacco Developers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
01/ODISHA-AAAR/2019-20
Description
Aravind Kumar Agrawal. Propreitor Prop: Prabhat Gudakhu Factory (AAAR (Appellate Authority For Advance Ruling), Odisha)
Order Number
TN/16/AAR/2020
Description
M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
31749-754 Appeal No. 001/2019
Description
K.B. Enterprises Chail Chowk, Distt Mandi (Faa (First Appellate Authority), Himachal Pradesh)
Order Number
KER/26/2019
Description
Govind Traders (AAR (Authority For Advance Ruling), Kerala)
Order Number
R/Special Civil Application No. 8841 of 2020 With R/Special Civil Application No. 8163 of 2020
Description
M/S S.S. Industries (Gujarat High Court, Gujarat)
Order Number
03/ODISHA-AAR/2022-23/
Description
Das & Sons (AAR (Authority For Advance Ruling), Odisha)
Order Number
KAR ADRG 89/2019
Description
M/S. Sringeri Yogis Pai (AAR (Authority For Advance Ruling), Karnataka)
Order Number
TN/37/AAR/2019
Description
Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
GST-ARA-121/2018-19/B-52
Description
Golden Tobacco Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
W.P.No.25450 of 2019 And W.M.P.No.24979 of 2019
Description
Sri Ganapathy & Co. (Madras High Court, Tamil Nadu)
Order Number
W.P.Nos. 21196 And 21198 of 2019
Description
Subaya Constructions Company Ltd. (Madras High Court, Tamil Nadu)
Order Number
TN/19/AAR/2020
Description
A.M. Abdul Rahman Rowther & Co. (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
AAR No.14/AP/GST/2019
Description
M/S. Polisetty Somasundaram (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
AAR No.10/AP/GST/ 2019
Description
M/S. Ml Exports (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
GUJ/GAAR/R/44/2020
Description
Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat)
Order Number
04/DAAR/2018
Description
Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi)
Order Number
06/Odisha-AAR/2018-19
Description
Prabhat Gudakhu Factory (AAR (Authority For Advance Ruling), Odisha)
Order Number
UP ADRG 21/2023
Description
Pandey Traders (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
AAR No.09/AP/GST/2019
Description
M/S. K.S Subbaih Pillai & Co. (India) Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
AAR/AP/17(GST)/2018
Description
Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
AAR No. 36/AP/GST/2019
Description
M/S. Deccan Tobacco Company (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
RAJ/AAR/2022-23/07
Description
Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
Order Number
CONT.CAS(C) 751/2021 & CM No.35806/2021, W.P.(C) 2420/2021, W.P.(C) 4036/2021 & CM 12202/2021
Description
Indo International Tobacco Ltd. And Other (Delhi High Court, Delhi)
Order Number
AAR No.13/AP/GST/2019
Description
M/S. Maddi Lakshmaiah And Company Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
TN/AAAR/03/2020(AR)
Description
Kavi Cut Tobacco (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Order Number
AAR No.16/AP/GST/2019
Description
M/S. Michailides Ml Oriental Tobacco Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
AAR No.18/AP/GST/2019
Description
M/S. Vst Industries Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
GUJ/GAAR/R/2023/11
Description
Jcp Agro Process P Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Order Number
UP ADRG 84/2021
Description
Golden Tobie Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
Order Number
GUJ/GAAR/R/58/2021
Description
Aorom Herbotech (AAR (Authority For Advance Ruling), Gujarat)
Order Number
AAR No.15/AP/GST/2019
Description
M/S. Polisetty Somasundaram Tobacco Threshers Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
S. B. Criminal Miscellaneous Bail Application No. 12475/2022
Description
Ratnambar Kaushik (Rajasthan High Court, Rajasthan)
Order Number
AAR No.11/AP/GST/2019
Description
M/S. M.L. Agro Products Private Limited (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
CONT.CAS(C) 751/2021 & C.M.No.35806/2021, W.P.(C) 2420/2021, W.P.(C) 4036/2021 & C.M.No.12202/2021, W.P.(C) 5816/2021 & C.M.Nos.32633/2021, 37412/2021, 37406/2021
Description
Indo International Tobacco Ltd And Others (Delhi High Court, Delhi)
Order Number
W.P.No.25119 of 2019 And WMP No.24683 of 2019
Description
SRI AYYAPPAN CONSTRUCTIONS (Madras High Court, Tamil Nadu)

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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