2402 HSN Code: Cigarette paper products

HSN Sub Chapter 2402 represents Cigarette paper products under GST classification. This code helps businesses identify Cigarette paper products correctly for billing, taxation, and trade. With HSN Sub Chapter 2402, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cigarette paper products.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
24	2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes	5%	18%

HSN Code 2402

Chapter: 24

Description: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

New GST Rate: 5% Old GST Rate: 18%

Tariff HSN	Description
24021010	Cigars, cheroots and cigarillos, containing tobacco : Cigar and cheroots
24021020	Cigars, cheroots and cigarillos, containing tobacco : Cigarillos
24022010	Cigarettes, containing tobacco : Other than filter cigarettes, of length not exceeding 65 millimetres
24022020	Cigarettes, containing tobacco : Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres
24022030	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
24022040	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
24022050	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
24022060	Omitted
24022090	Cigarettes, containing tobacco : Other
24029010	Other : Cigarettes of tobacco substitutes
24029020	Other : Cigarillos of tobacco substitutes
24029090	Other : Other

HSN Code 24021010

Cigars, cheroots and cigarillos, containing tobacco : Cigar and cheroots

HSN Code 24021020

Cigars, cheroots and cigarillos, containing tobacco : Cigarillos

HSN Code 24022010

Cigarettes, containing tobacco : Other than filter cigarettes, of length not exceeding 65 millimetres

HSN Code 24022020

Cigarettes, containing tobacco : Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

HSN Code 24022030

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

HSN Code 24022040

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

HSN Code 24022050

HSN Code 24022060

Omitted

HSN Code 24022090

Cigarettes, containing tobacco : Other

HSN Code 24029010

Other : Cigarettes of tobacco substitutes

HSN Code 24029020

Other : Cigarillos of tobacco substitutes

HSN Code 24029090

Other : Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

name*

Phone Number*

Country code

Order Number	Description
07/2018	Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)
TN/28/AAR/2020	Mfar Hotels & Resorts Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
GST-ARA-121/2018-19/B-52	Golden Tobacco Ltd. (AAR (Authority For Advance Ruling), Maharashtra)
UP ADRG 84/2021	Golden Tobie Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
GUJ/GAAR/R/58/2021	Aorom Herbotech (AAR (Authority For Advance Ruling), Gujarat)

Order No. 07/2018

Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)

Order No. TN/28/AAR/2020

Mfar Hotels & Resorts Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. GST-ARA-121/2018-19/B-52

Golden Tobacco Ltd. (AAR (Authority For Advance Ruling), Maharashtra)

Order No. UP ADRG 84/2021

Golden Tobie Private Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)

Order No. GUJ/GAAR/R/58/2021

Aorom Herbotech (AAR (Authority For Advance Ruling), Gujarat)

What products are classified under HSN 2402

It includes Cigarette paper products

Any import/export nuance for Cigarette paper products?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

What misclassification mistakes happen with Cigarette paper products?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

If I repair and return Cigarette paper products, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Any special steps when selling Cigarette paper products through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

Does MRP, weight or pack size change GST treatment for Cigarette paper products?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

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.

Explore More HSN Codes from Chapter 24

Sub Chapters:

HSN Code 2401 | HSN Code 2402 | HSN Code 2403 | HSN Code 2404

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