GoodsHSN 2403
Other manufactured tobacco and manufactured tobacco substitutes; ―homogenised‖ or ―reconstituted‖ tobacco; tobacco extracts and essences (including biris) — GST rate 28%
28%GST
| CGST (intra-state) | 14% |
| SGST / UTGST (intra-state) | 14% |
| IGST (inter-state) | 28% |
| HSN code | 2403 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, other manufactured tobacco and manufactured tobacco substitutes; ―homogenised‖ or ―reconstituted‖ tobacco; tobacco extracts and essences (including biris) classified under HSN 2403 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.