2404 HSN Code: Tobacco products, nicotine substitutes

HSN Sub Chapter 2404 represents Tobacco products, nicotine substitutes under GST classification. This code helps businesses identify Tobacco products, nicotine substitutes correctly for billing, taxation, and trade. With HSN Sub Chapter 2404, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tobacco products, nicotine substitutes.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
24	2404	Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body	5%	5%

HSN Code 2404

Chapter: 24

Description: Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

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

Tariff HSN	Description
24041100	Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco
24041200	Products intended for inhalation without combustion: Other, containing nicotine
24041900	Products intended for inhalation without combustion: Other
24049100	Other: For oral application
24049200	Other: For transdermal application
24049900	Other: Other

HSN Code 24041100

Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco

HSN Code 24041200

Products intended for inhalation without combustion: Other, containing nicotine

HSN Code 24041900

Products intended for inhalation without combustion: Other

HSN Code 24049100

Other: For oral application

HSN Code 24049200

Other: For transdermal application

HSN Code 24049900

Other: Other

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

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Order Number	Description
R/Special Civil Application No. 8841 of 2020 With R/Special Civil Application No. 8163 of 2020	M/S S.S. Industries (Gujarat High Court, Gujarat)

Order No. R/Special Civil Application No. 8841 of 2020 With R/Special Civil Application No. 8163 of 2020

M/S S.S. Industries (Gujarat High Court, Gujarat)

What products are classified under HSN 2404

It includes Tobacco products, nicotine substitutes

Do spares or accessories of Tobacco products, nicotine substitutes follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

How should I document Tobacco products, nicotine substitutes sent for job work?

Use a delivery challan for sending Tobacco products, nicotine substitutes 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.

If I repair and return Tobacco products, nicotine substitutes, 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 Tobacco products, nicotine substitutes 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.

Can I claim ITC on inputs and services used for Tobacco products, nicotine substitutes?

If your outward supply of Tobacco products, nicotine substitutes is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

How do I bill a kit or combo that includes Tobacco products, nicotine substitutes?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

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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State Code List:

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