HSN Code 24031110 -- – Other manufactured tobacco and manufactured tobacco substitutes;”homogenised” or (GST Rate 40%)

HSN Code 24031110

Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extracts and essences-smoking tobacco, whether or nto containing tobacco substitutes in any proportion--water pipe tobacco specified in sub-heading note to this chapter---hukkah or gudaku tobacco

HSN24031110

Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extracts and essences-smoking tobacco, whether or nto containing tobacco substitutes in any proportion--water pipe tobacco specified in sub-heading note to this chapter---hukkah or gudaku tobacco

40%
IGST
Schedule III
CGST20%
SGST/UTGST20%
CessNil
Heading: 2403
Subheading: 240311
Source: Notification No. 1/2026 - Central Tax (Rate)
Effective from: 2026-02-01
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or. GST is charged at 40% (IGST for inter-state, or CGST 20% + SGST 20% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 24031110?
HSN Code 24031110 is the official Harmonized System of Nomenclature code for Other manufactured tobacco and manufactured tobacco substitutes;"homogenised" or "reconstituted" tobacco;tobacco extract, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 24031110?
HSN Code 24031110 attracts GST at 40% (IGST). For intra-state supplies, this is split as CGST 20% + SGST 20%. As per Notification No. 1/2026 - Central Tax (Rate).
Which chapter does HSN Code 24031110 belong to?
HSN Code 24031110 falls under Chapter 24 -- Tobacco and manufactured substitutes of the GST tariff.
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