What products are classified under HSN 24022030 ?
It includes Filter Cigarettes ≤ 65mm
HSN Code 24022030 represents Filter Cigarettes ≤ 65mm under GST classification. This code helps businesses identify Filter Cigarettes ≤ 65mm correctly for billing, taxation, and trade. With HSN Code 24022030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Filter Cigarettes ≤ 65mm.
HSN Code 24022030 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 |
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
CESS: 5% + Rs. 2076 per thousand
|
14% | 14% | 28% | See note |
Description of goods
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
Chapter
24 – Tobacco and manufactured tobacco substitutes
Sub Chapter
2402 – Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Filter Cigarettes ≤ 65mm does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cigars, cheroots and cigarillos, containing tobacco : Cigar and cheroots | |
| Cigars, cheroots and cigarillos, containing tobacco : Cigarillos | |
| 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) 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
Cigars, cheroots and cigarillos, containing tobacco : Cigarillos
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) 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 Filter Cigarettes ≤ 65mm
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 Filter Cigarettes ≤ 65mm; Nil for exempt items if applicable).
Under HSN 24022030, Filter Cigarettes ≤ 65mm attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.
Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
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.