HSN Code 24022040: Filter Cigarettes 65-70mm

HSN Code 24022040 represents Filter Cigarettes 65-70mm under GST classification. This code helps businesses identify Filter Cigarettes 65-70mm correctly for billing, taxation, and trade. With HSN Code 24022040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Filter Cigarettes 65-70mm.

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Description of Goods for Filter Cigarettes 65-70mm

HSN Code 24022040 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) exceeding 65 millimetres but not exceeding 70 millimetres
CESS: 5% + Rs. 2747 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) exceeding 65 millimetres but not exceeding 70 millimetres

Chapter

24 – Tobacco and manufactured tobacco substitutes

Sub Chapter

2402 – Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

CGST 14%
SGST 14%
IGST 28%
CESS 5% + Rs. 2747 per thousand

What does HSN Code 24022040 not include?

Filter Cigarettes 65-70mm 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) 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 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) 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 70 millimetres but not exceeding 75 millimetres

Cigarettes, containing tobacco : Other

Other : Cigarettes of tobacco substitutes

Other : Cigarillos of tobacco substitutes

Other : Other

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FAQs for HSN Code 24022040

What products are classified under HSN 24022040 ?

It includes Filter Cigarettes 65-70mm

Can we claim ITC on inputs used to trade Filter Cigarettes 65-70mm?

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.

How much GST applies to Filter Cigarettes 65-70mm?

Under HSN 24022040, Filter Cigarettes 65-70mm attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice.

Does packaging or labelling change the GST for Filter Cigarettes 65-70mm?

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.

How should mixed supplies be billed when Filter Cigarettes 65-70mm is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Filter Cigarettes 65-70mm; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Filter Cigarettes 65-70mm?

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.

Any common misclassification issue with Filter Cigarettes 65-70mm?

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.

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.

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