HSN Code 24021010
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes - cigars, cheroots and cigarillos, containing tobacco : cigar and cheroots
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes - cigars, cheroots and cigarillos, containing tobacco : cigar and cheroots
When does this rate apply?
Use this HSN Code on tax invoices when supplying Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitute. 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.