What is the GST (IGST) rate for HSN code 24011010?

HSN code 24011010 (Tobacco) attracts 28% IGST under Schedule VII of the GST notification.

What is the customs duty (BCD) for HSN code 24011010?

The Basic Customs Duty (BCD) for HSN code 24011010 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 24011010 cover?

HSN code 24011010 covers 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 24011010?

The standard unit of quantity (UQC) for HSN code 24011010 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Tobacco HSN Code 2401

Q: What is the HSN code for Tobacco?

The HSN code for Tobacco is 24011010, 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).

Q: What is the HSN code for tobacco?

Unmanufactured tobacco (not stemmed) falls under sub-heading 240110 — flue-cured Virginia under 24011010 and sun-cured natu under 24011020, within heading 2401.

28% IGSTSchedule VII

Unmanufactured tobacco and tobacco refuse are classified under HSN heading 2401. Flue-cured Virginia tobacco and sun-cured country (natu) tobacco each have their own tariff item.

Search any HSN code

Heading

2401

Primary code

24011010

GST / IGST

28%

Customs duty (BCD)

30%

Tobacco HSN codes & GST rates

The 8-digit HSN/HS codes under heading 2401 (unmanufactured tobacco; tobacco refuse). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
24011010	- Flue cured virginia tobacco	28%	30%
24011020	Sun cured country (natu) tobacco	28%	30%

FTA preferential rates: 1 partner agreement(s) listed for 24011010; best preferential rate 0% via Sri Lanka; 1 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for tobacco?

The HSN code for tobacco is 2401 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for tobacco the most common is 24011010, 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 tobacco is classified under HSN

The HSN classification for 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
24014-digit headingUNMANUFACTURED TOBACCO; TOBACCO REFUSE
2401106-digit subheading- Tobacco, not stemmed or stripped :
240110108-digit tariff item- Flue cured virginia tobacco

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

GST on tobacco

Tobacco (HSN 2401) 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 24011010 — 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 tobacco

When tobacco (HSN 24011010) 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 24011010 →

Conclusion

The HSN code for tobacco is 2401 at the heading level, with 24011010 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.