2403 HSN Code: Manufactured Tobacco

HSN Sub Chapter 2403 represents Manufactured Tobacco under GST classification. This code helps businesses identify Manufactured Tobacco correctly for billing, taxation, and trade. With HSN Sub Chapter 2403, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Manufactured Tobacco.

Find The Right HSN & Bill Faster With BUSY

Phone Number*

Country code

Email ID*

City*

40K+ Monthly Downloads

Trusted by 4 Lakh+ Businesses

Free Mobile App

4.6 Rated on Google

Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
24	2403	Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences	0%	0%

HSN Code 2403

Chapter: 24

Description: Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences

New GST Rate: 0% Old GST Rate: 0%

Tariff HSN	Description
24031110	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Hookah or gudaku tobacco ( Bearing a brand name )
24031190	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Other (not bearing a
24031910	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes
24031921	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine
24031929	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other
24031990	Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )
24039100	Other : “Homogenised” or “reconstituted” tobacco
24039910	Other : Other : Chewing tobacco (without lime tube)
24039920	Other : Other : Preparations containing chewing tobacco
24039930	Other : Other : Jarda scented tobacco
24039940	Other : Other : Snuff
24039950	Other : Other : Preparations containing snuff
24039960	Other : Other : Tobacco extracts and essence (Bearing a
24039970	Other : Other : Cut-tobacco
24039990	Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)

HSN Code 24031110

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Hookah or gudaku tobacco ( Bearing a brand name )

HSN Code 24031190

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Water pipe tobacco specified in Sub-heading Note to this Chapter : Other (not bearing a

HSN Code 24031910

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes

HSN Code 24031921

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine

HSN Code 24031929

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other

HSN Code 24031990

Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )

HSN Code 24039100

Other : “Homogenised” or “reconstituted” tobacco

HSN Code 24039910

Other : Other : Chewing tobacco (without lime tube)

HSN Code 24039920

Other : Other : Preparations containing chewing tobacco

HSN Code 24039930

Other : Other : Jarda scented tobacco

HSN Code 24039940

Other : Other : Snuff

HSN Code 24039950

Other : Other : Preparations containing snuff

HSN Code 24039960

Other : Other : Tobacco extracts and essence (Bearing a

HSN Code 24039970

Other : Other : Cut-tobacco

HSN Code 24039990

Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)

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

City*

Phone Number*

Country code

Order Number	Description
07/2018	Ashok Kumar Patel (AAR (Authority For Advance Ruling), Madhya Pradesh)
01/ODISHA-AAAR/2019-20	Aravind Kumar Agrawal. Propreitor Prop: Prabhat Gudakhu Factory (AAAR (Appellate Authority For Advance Ruling), Odisha)
TN/16/AAR/2020	M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)
31749-754 Appeal No. 001/2019	K.B. Enterprises Chail Chowk, Distt Mandi (Faa (First Appellate Authority), Himachal Pradesh)
03/ODISHA-AAR/2022-23/	Das & Sons (AAR (Authority For Advance Ruling), Odisha)
TN/37/AAR/2019	Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu)
TN/19/AAR/2020	A.M. Abdul Rahman Rowther & Co. (AAR (Authority For Advance Ruling), Tamil Nadu)
GUJ/GAAR/R/44/2020	Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat)
04/DAAR/2018	Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi)
06/Odisha-AAR/2018-19	Prabhat Gudakhu Factory (AAR (Authority For Advance Ruling), Odisha)
UP ADRG 21/2023	Pandey Traders (AAR (Authority For Advance Ruling), Uttar Pradesh)
RAJ/AAR/2022-23/07	Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
CONT.CAS(C) 751/2021 & CM No.35806/2021, W.P.(C) 2420/2021, W.P.(C) 4036/2021 & CM 12202/2021	Indo International Tobacco Ltd. And Other (Delhi High Court, Delhi)
TN/AAAR/03/2020(AR)	Kavi Cut Tobacco (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
CONT.CAS(C) 751/2021 & C.M.No.35806/2021, W.P.(C) 2420/2021, W.P.(C) 4036/2021 & C.M.No.12202/2021, W.P.(C) 5816/2021 & C.M.Nos.32633/2021, 37412/2021, 37406/2021	Indo International Tobacco Ltd And Others (Delhi High Court, Delhi)

Order No. 07/2018

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

Order No. 01/ODISHA-AAAR/2019-20

Aravind Kumar Agrawal. Propreitor Prop: Prabhat Gudakhu Factory (AAAR (Appellate Authority For Advance Ruling), Odisha)

Order No. TN/16/AAR/2020

M/S. Kavi Cut Tobacco (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. 31749-754 Appeal No. 001/2019

K.B. Enterprises Chail Chowk, Distt Mandi (Faa (First Appellate Authority), Himachal Pradesh)

Order No. 03/ODISHA-AAR/2022-23/

Das & Sons (AAR (Authority For Advance Ruling), Odisha)

Order No. TN/37/AAR/2019

Abdul Rahman Rowther & Co. (Nizam Tobacco Factory) (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. TN/19/AAR/2020

A.M. Abdul Rahman Rowther & Co. (AAR (Authority For Advance Ruling), Tamil Nadu)

Order No. GUJ/GAAR/R/44/2020

Jainish Anantkumar Patel (AAR (Authority For Advance Ruling), Gujarat)

Order No. 04/DAAR/2018

Shri Shalesh Kumar Singh (AAR (Authority For Advance Ruling), Delhi)

Order No. 06/Odisha-AAR/2018-19

Prabhat Gudakhu Factory (AAR (Authority For Advance Ruling), Odisha)

Order No. UP ADRG 21/2023

Pandey Traders (AAR (Authority For Advance Ruling), Uttar Pradesh)

Order No. RAJ/AAR/2022-23/07

Gyankeer Products Private Limited (AAR (Authority For Advance Ruling), Rajasthan)

Order No. CONT.CAS(C) 751/2021 & CM No.35806/2021, W.P.(C) 2420/2021, W.P.(C) 4036/2021 & CM 12202/2021

Indo International Tobacco Ltd. And Other (Delhi High Court, Delhi)

Order No. TN/AAAR/03/2020(AR)

Kavi Cut Tobacco (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

Order No. CONT.CAS(C) 751/2021 & C.M.No.35806/2021, W.P.(C) 2420/2021, W.P.(C) 4036/2021 & C.M.No.12202/2021, W.P.(C) 5816/2021 & C.M.Nos.32633/2021, 37412/2021, 37406/2021

Indo International Tobacco Ltd And Others (Delhi High Court, Delhi)

What products are classified under HSN 2403

It includes Manufactured Tobacco

How should I document Manufactured Tobacco sent for job work?

Use a delivery challan for sending Manufactured Tobacco to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Can reverse charge ever apply to transactions involving Manufactured Tobacco?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Manufactured Tobacco are forward charge. Check the current notifications for any special cases before deciding.

What are the e‑way bill and e‑invoice points while moving Manufactured Tobacco?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

What misclassification mistakes happen with Manufactured Tobacco?

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.

How are warranty replacements of Manufactured Tobacco handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

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

HSN Codes:

State Code List:

GST State Code List

Find New GST Rate By Product Name or HSN Code

Taxonomy

Explore other subchapters under Chapter 24