What products are classified under HSN 2403
It includes 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.
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 |
|---|---|---|---|---|
| 24 | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences | 0% | 0% |
Chapter: 24
Description: Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences
Following Tariff HSN code falls under Manufactured Tobacco:
| Tariff HSN | 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 ) | |
| 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 | |
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes | |
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine | |
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other | |
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name ) | |
| Other : “Homogenised” or “reconstituted” tobacco | |
| Other : Other : Chewing tobacco (without lime tube) | |
| Other : Other : Preparations containing chewing tobacco | |
| Other : Other : Jarda scented tobacco | |
| Other : Other : Snuff | |
| Other : Other : Preparations containing snuff | |
| Other : Other : Tobacco extracts and essence (Bearing a | |
| Other : Other : Cut-tobacco | |
| Other : Other : Other (Pan masala containing tobacco ‘Gutkha’) |
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 )
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
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Smoking mixtures for pipes and cigarettes
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other than paper rolled biris, manufactured without the aid of machine
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Biris : Other
Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Other : Other ( Bearing a brand name )
Other : “Homogenised” or “reconstituted” tobacco
Other : Other : Chewing tobacco (without lime tube)
Other : Other : Preparations containing chewing tobacco
Other : Other : Jarda scented tobacco
Other : Other : Snuff
Other : Other : Preparations containing snuff
Other : Other : Tobacco extracts and essence (Bearing a
Other : Other : Cut-tobacco
Other : Other : Other (Pan masala containing tobacco ‘Gutkha’)
It includes Manufactured Tobacco
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.
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.
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.
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 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.
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.