What is the GST (IGST) rate for HSN code 24031110?

HSN code 24031110 (Manufactured Tobacco) attracts 28% IGST under Schedule VII of the GST notification.

What is the customs duty (BCD) for HSN code 24031110?

The Basic Customs Duty (BCD) for HSN code 24031110 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 24031110 cover?

HSN code 24031110 covers Manufactured Tobacco. It sits under Chapter 24 – Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body, in Section IV – PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES.

What is the unit of measurement for HSN code 24031110?

The standard unit of quantity (UQC) for HSN code 24031110 is kg, as listed in the Customs Tariff.

What is the HSN code for hookah tobacco?

Hookah or gudaku tobacco is classified under 24031110, with other water-pipe tobacco under 24031190, within heading 2403.

HSN Code Finder · Product

Manufactured Tobacco HSN Code 2403

Q: What is the HSN code for Manufactured Tobacco?

The HSN code for Manufactured Tobacco is 24031110, classified under Chapter 24 – Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body of India's Customs Tariff (ITC-HS).

28% IGSTSchedule VII

Other manufactured tobacco (hookah/gudaku, chewing tobacco) is classified under HSN heading 2403. Water-pipe (hookah) tobacco has a dedicated tariff item.

Search any HSN code

Heading

2403

Primary code

24031110

GST / IGST

28%

Customs duty (BCD)

30%

Manufactured Tobacco HSN codes & GST rates

The 8-digit HSN/HS codes under heading 2403 (other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences tobacco substitutes in any proportion :). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
24031110	Hookah or gudaku tobacco	28%	30%
24031190	Other	28%	30%

FTA preferential rates: 2 partner agreement(s) listed for 24031110; best preferential rate 0% via Japan; 2 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for manufactured tobacco?

The HSN code for manufactured tobacco is 2403 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for manufactured tobacco the most common is 24031110, which attracts 28% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How manufactured tobacco is classified under HSN

The HSN classification for manufactured tobacco narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 242-digitTobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
24034-digit headingOTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO; TOBACCO EXTRACTS AND ESSENCES tobacco substitutes in any proportion :
2403116-digit subheadingWater pipe tobacco specified in Sub-heading Note to this Chapter:
240311108-digit tariff itemHookah or gudaku tobacco

Section IV — PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

GST on manufactured tobacco

Manufactured Tobacco (HSN 2403) attracts 28% GST under GST Schedule VII. On a sale within the same state this is charged as 14% CGST + 14% SGST; on an inter-state sale or an import it is charged as a single 28% IGST. This is the rate recorded for the primary code 24031110 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported manufactured tobacco

When manufactured tobacco (HSN 24031110) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 40% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹100.06. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 24031110 →

Conclusion

The HSN code for manufactured tobacco is 2403 at the heading level, with 24031110 the most commonly used 8-digit tariff item (28% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.