Description of Goods
Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco
Chapter
24 - Tobacco and manufactured tobacco substitutes
Sub Chapter
2404 - 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
CGST
14%
SGST
14%
IGST
28%
CESS
See note
CESS note
72% (If "Homogenised" or "Reconstituted" tobacco, bearing a brand name)/ 96%(All goods other than pan masala containing tobacco 'gutkha', bearing a brand name)/89%( All goods other than pan masala containing tobacco 'gutkha', not bearing a brand name)