2403 HSN Code: Manufactured Tobacco

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    New GST Rate for HSN Code 2403

    GST Rate for Manufactured Tobacco under HSN Code 2403. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing

    Chapter No
    HSN Code
    HSN Description
    New GST Rate
    Old GST Rate
    Chapter No
    24
    HSN Code
    2403
    HSN 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 Codes under HSN Sub Chapter 2403

    Following Tariff HSN code falls under HSN Sub Chapter 2403:

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

    Case Laws Related to Sub Chapter 2403

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

    Important Disclaimer

    The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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