GoodsHSN 2401
Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] — GST rate 28%
28%GST
Condition: other than tobacco leaves]
Compensation cess: 0.36R per unit; 71%; 65%
| CGST (intra-state) | 14% |
| SGST / UTGST (intra-state) | 14% |
| IGST (inter-state) | 28% |
| HSN code | 2401 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, unmanufactured tobacco; tobacco refuse [other than tobacco leaves] classified under HSN 2401 attracts 28% GST effective 22 September 2025. On an intra-state supply this is charged as 14% CGST plus 14% SGST; on an inter-state supply the full 28% is charged as IGST. This rate applies subject to the condition: other than tobacco leaves]. Compensation cess of 0.36R per unit; 71%; 65% applies in addition to GST.