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.

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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
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

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

Tariff HSN Codes under HSN Sub Chapter 2403

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’)

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FAQs for Sub Chapter 2403

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.

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