What products are classified under HSN 24021020 ?
It includes Cigarillos: Containing tobacco
HSN Code 24021020 represents Cigarillos: Containing tobacco under GST classification. This code helps businesses identify Cigarillos: Containing tobacco correctly for billing, taxation, and trade. With HSN Code 24021020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cigarillos: Containing tobacco.
HSN Code 24021020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 24 | Tobacco and manufactured tobacco substitutes | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
Cigars, cheroots and cigarillos, containing tobacco : Cigarillos
CESS: 21% or Rs. 4170 per thousand, whichever is higher
|
14% | 14% | 28% | See note |
Description of goods
Cigars, cheroots and cigarillos, containing tobacco : Cigarillos
Chapter
24 – Tobacco and manufactured tobacco substitutes
Sub Chapter
2402 – Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Cigarillos: Containing tobacco does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cigars, cheroots and cigarillos, containing tobacco : Cigar and cheroots | |
| Cigarettes, containing tobacco : Other than filter cigarettes, of length not exceeding 65 millimetres | |
| Cigarettes, containing tobacco : Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres | |
| 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 65 millimetres | |
| 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 65 millimetres but not exceeding 70 millimetres | |
| 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 | |
| Omitted | |
| Cigarettes, containing tobacco : Other | |
| Other : Cigarettes of tobacco substitutes | |
| Other : Cigarillos of tobacco substitutes | |
| Other : Other |
Cigars, cheroots and cigarillos, containing tobacco : Cigar and cheroots
Cigarettes, containing tobacco : Other than filter cigarettes, of length not exceeding 65 millimetres
Cigarettes, containing tobacco : Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres
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 65 millimetres
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 65 millimetres but not exceeding 70 millimetres
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
Omitted
Cigarettes, containing tobacco : Other
Other : Cigarettes of tobacco substitutes
Other : Cigarillos of tobacco substitutes
Other : Other
It includes Cigarillos: Containing tobacco
For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil.
Under HSN 24021020, Cigarillos: Containing tobacco attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cigarillos: Containing tobacco; Nil for exempt items if applicable).
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.